The U.S. IRS has issued Announcement 2021-10 regarding qualified opportunity zone boundaries and the 2020 census. The opportunity zone tax incentive was introduced as part of the Tax Cuts and Jobs Act and allows qualifying investors to defer tax on capital gains invested in an opportunity zone, including qualifying individuals, C corporations, partnerships, and certain other pass-through entities.
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Qualified Opportunity Zone Boundaries Unaffected by 2020 Decennial Census Changes
Anno…