The Congressional Research Service (CRS) is a branch of the Library of Congress that provides nonpartisan research, analysis, and information to assist Congress in its legislative, oversight, and representative functions. On November 20, 2018 the CRS updated the "Tax Incentives for Opportunity Zones: In Brief ". I read the report in it's entirety and found the layout, sources, and examples to be a great summary on the new Opportunity Zones. It offered clarity and a better understanding with the information provided.

Author Information

Sean Lowry: Analyst in Public Finance and Donald J. Marples: Specialist in Public Finance

Link: http://fas.org/sgp/crs/misc/R45152.pdf

Disclaimer

This document was prepared by the Congressional Research Service (CRS). CRS serves as nonpartisan shared staff to congressional committees and Members of Congress. It operates solely at the behest of and under the direction of Congress. Information in a CRS Report should not be relied upon for purposes other than public understanding of information that has been provided by CRS to Members of Congress in connection with CRS’s institutional role. CRS Reports, as a work of the United States Government, are not subject to copyright protection in the United States. Any CRS Report may be reproduced and distributed in its entirety without permission from CRS. However, as a CRS Report may include copyrighted images or material from a third party, you may need to obtain the permission of the copyright holder if you wish to copy or otherwise use copyrighted material.