Evaluating the Advantages and Dangers of Certified Alternative Zones

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The Tax Cuts and Jobs Act of 2017 added Inner Income Code Part 1400Z, which created a brand new program to encourage funding and job creation in economically distressed communities designated as certified alternative zones (QOZs). At its core, this program offers preferential tax remedy and advantages for buyers who reinvest capital positive aspects into QOZs.  

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