“The heart of this new law: Opportunity Zones, or ‘O-zones,’ low-income areas designated by each state. Investors will soon be able to plow recently realized capital gains into projects or companies based there, slowly erase the tax obligations on a portion of those gains and, more significantly, have those proceeds grow tax-free. There are almost no limits.” Forbes: An Unlikely Group Of Billionaires And Politicians Has Created The Most Unbelievable Tax Break Ever. (There are a lot of ways this could go wrong. But if it goes right, it’s huge.)