Resources

Qualified Opportunity Zones

   Three big capital gains tax breaks under QOZ 2.0 - ST infographic

   Opportunity Zones in California - webpage, Office of the Governor

    California Opportunity Zones - webpage, California Department of Finance 

   Opportunity Zones 2.0 Public Comment Period - FAQ's, California Department of Finance

   Opportunity Zones interactive map - from OpportunityZones.com

   26 U.S. Code Subtitle A Chapter 1 Subchapter Z - Internal Revenue Code subchapter 

   26 CFR 1.1400Z2-0 - Code of Federal Regulations section

   Opportunity Zones Resource Center - from Novogradac

   QOZ policy of investment in low-income communities - ST infographic

   Opportunity zones frequently asked questions - IRS webpage

QOZ 2.0 vs. 1031 Exchange

   Comparing 1031 qualification requirements (strict) to QOZ 2.0 (relaxed) - ST infographic

Other Resources