U.S. Government — GAO — Reports & Decisions
Opportunity Zones: Effects of Original Tax Incentive Mostly Unknown and Revised Incentive May Offer Improvements
What GAO Found Qualified Opportunity Zones (Zone)—low-income census tracts nominated by governors and designated by the Department of the Treasury—have lower incomes and higher poverty than other census tracts. The law commonly known as the One Big Beautiful Bill Act (OBBBA) changed the eligibility criteria for Zone designation, which resulted in fewer eligible tracts for…
