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Opportunity Zone Program

The Opportunity Zone Program is a federally-established program to provide investment incentives for certain census tracts. This is a tool to encourage growth in low income communities.

The recently passed U.S. Tax Cut and Jobs Act of 2017 created the Opportunity Zone Program to provide incentives for investment in low income communities throughout the country. An Opportunity Zone is a designated geographic area, in which individuals can gain favorable tax treatment on their capital gains, by investing those funds (through a privately-created Opportunity Fund) into economic activities in the area. The Governor of each state is able to nominate up to 25 percent of its low income census tracts (LICs) to be designated as Opportunity Zones.

What would you like to do?

Top tasks

Opportunity Zone Map  Opportunity Zone Conference  

All other tasks

Frequently Asked Opportunity Zone Questions 

What you need to know

Additional Programs that Complement Opportunity Zone Development  Opportunity Zone Communities Announced 

Contact Information

Online

Samantha Asker Email Opportunity Zones at samantha.asker@mass.gov

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