Opportunity Zones Map

As described by the IRS, Opportunity Zones are a new community development tool established by Congress in the Tax Cuts and Jobs Act of 2017. This new tool is designed to drive long-term capital to low-income communities. The new law provides a federal tax incentive for investors to re-invest their capital gains into Opportunity Funds, which are specialized vehicles dedicated to investing in designated low-income areas.

Localities qualify as Opportunity Zones if they have been nominated for that designation by the state and that nomination has been certified by the Secretary of the U.S. Treasury via his delegation of authority to the Internal Revenue Service.

Twenty-eight of these tracts are in the East Tennessee Development District region. Use this interactive map to explore qualified opportunity zones in the ETDD region:


Also, click here: Tennessee Dept. of ECD Opportunity Zones, for more information on opportunity zones in Tennessee.