Finance

Iowa's Opportunity Zone program created by the Tax Cuts and Jobs Act of 2017 provides incentives for:

AIowa homebuyers purchasing in rural areas only
BInvestment in designated low-income census tracts, with capital gains tax deferral and potential exclusion for qualifying investments✓ Correct
CIowa first-time homebuyers in all markets
DAgricultural land consolidation by institutional investors

Explanation

Opportunity Zones are designated low-income census tracts where investors may defer and potentially reduce capital gains taxes by investing in Qualified Opportunity Funds that make investments in real estate or businesses within the zones.

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