In order to encourage investment in distressed communities, Congress included in the Tax Cuts and Jobs Act (TCJA) significant tax benefits for investments in so-called Qualified Opportunity Zones (QOZs). The new law allows eligible taxpayers to defer taxation of gain that is reinvested in a QOZ.
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“How to Avoid the Net Investment Income Tax with Material Participation” by Mark Watson for Smart Business (September 2, 2014)