The Tax Cut and Jobs Act of 2017 established a new economic tax incentive called Opportunity Zones. The incentive is designed to encourage long-term, private investments in low-income census tracts by providing a federal tax incentive for taxpayers who reinvest unrealized capital gains into Opportunity Funds, which are then invested into opportunity zones.

Eligibility

Iowa's 62 designated Opportunity Zones are identified on the interactive map below. Click on a zone to find basic demographic information.

Remote Media URL

Application Process

Informational presentations from IEDA's September 2019 Opportunity Zone Workshop are available in the Resources section.

In addition, IEDA has created a portal for sharing project and business investment opportunities within Iowa's opportunity zones. 

Submit a project for display and consideration by investors, fund managers, developers and other decision makers.

Resources