Land Use & Zoning

Oregon's 'Opportunity Zones' (created by the federal Tax Cuts and Jobs Act) are designed to:

ACreate new Urban Growth Boundaries in rural areas
BEncourage economic development and investment in low-income census tracts through federal tax incentives for capital gains reinvestment✓ Correct
CProvide free land to first-time businesses in Oregon
DDesignate areas for exclusive agricultural preservation

Explanation

Opportunity Zones are federally designated low-income census tracts where investments through Qualified Opportunity Funds receive capital gains tax deferral and potential reduction/elimination. Oregon has numerous designated Opportunity Zones, primarily in distressed urban and rural areas.

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