The Hidden Gem in the 2017 Tax Cuts and Jobs Act (TCJA) The Opportunity Zones Initiative was established by Congress in the Tax Cuts and Jobs Act (TCJA) of 2017 as an innovative approach to spurring long-term private sector investments in low-income rural and urban communities nationwide. Suddenly, our nation has a brand-new path to bolstering and revitalizing distressed businesses and communities in approximately 8,800 approved...