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What constitutes an Opportunity Zone?


Based on the information from your OZ Regulations application, an Opportunity Zone is a designated area in the United States that provides tax benefits to investors. These zones were created to spur economic development and job creation in distressed communities.

Here are some key points from the regulations:

The activities occurring and the storage of equipment and supplies in the qualified opportunity zone are necessary for the generation of the income of the business.

A trade or business is formed or organized under the laws of the jurisdiction within which a qualified opportunity zone is located.

For the 2023 taxable year, at least 50 percent of a business’s gross income must be derived from its activities in the qualified opportunity zone for it to satisfy the gross income test under section 1397C(b)(2).

A substantial portion of the intangible property of a qualified opportunity zone business must be used in the active conduct of a trade or business in a qualified opportunity zone. For these purposes, the term substantial portion means at least 40 percent.

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