{ "culture": "en-US", "name": "", "guid": "", "catalogPath": "", "snippet": "Opportunity Zones are a new community development program established by Congress as a part of the Tax Cuts and Jobs Act of 2017, they are designed to encourage long-term private investments in low-income communities. This program provides a federal tax incentive for taxpayers who reinvest unrealized capital gains into \"Opportunity Funds,\" which are specialized vehicles dedicated to investing in low-income areas called \"Opportunity Zones.\" The zones themselves are to be comprised of low-income community census tracts and designated by governors in every state. Qualifying Zones are based on the 2011-2015 American Community Survey.", "description": "Opportunity Zones are a new community development program established by Congress as a part of the Tax Cuts and Jobs Act of 2017, they are designed to encourage long-term private investments in low-income communities. This program provides a federal tax incentive for taxpayers who reinvest unrealized capital gains into \"Opportunity Funds,\" which are specialized vehicles dedicated to investing in low-income areas called \"Opportunity Zones.\"The zones themselves are to be comprised of low-income community census tracts and designated by governors in every state. Qualifying Zones are based on the 2011-2015 American Community Survey.", "summary": "Opportunity Zones are a new community development program established by Congress as a part of the Tax Cuts and Jobs Act of 2017, they are designed to encourage long-term private investments in low-income communities. This program provides a federal tax incentive for taxpayers who reinvest unrealized capital gains into \"Opportunity Funds,\" which are specialized vehicles dedicated to investing in low-income areas called \"Opportunity Zones.\" The zones themselves are to be comprised of low-income community census tracts and designated by governors in every state. Qualifying Zones are based on the 2011-2015 American Community Survey.", "title": "OSPC_OWNER.BND_Opportunity_Zones", "tags": [ "society", "Opportunity Zones", "boundaries", "planningCadastre", "Delaware" ], "type": "", "typeKeywords": [], "thumbnail": "", "url": "", "minScale": "NaN", "maxScale": "NaN", "spatialReference": "", "accessInformation": "Delaware Office of the Governor, Delaware Division of Small Business, Delaware Office of State Planning Coordination", "licenseInfo": "", "portalUrl": "" }