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



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