Understand Qualified Opportunity Zones Recent tax reform has created a once-in-a-lifetime chance to defer and eliminate capital gain taxes. With the help of state Governors around the country, certain low-income areas were designated as Opportunity Zones with the intent to spur investment in these economically depressed areas. The reinvestment of any capital gain into these specified Opportunity Zones allows taxpayers to take advantage of powerful new tax provisions. To learn more about Opportunity Zone investment, click here to access our informational PDF.