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Full-Text Articles in Law

Proposition 26: California Sports Wagering Regulation And Unlawful Gambling Enforcement Ac, Jara Lindgren, Elizabeth Rocha Zuñiga Oct 2022

Proposition 26: California Sports Wagering Regulation And Unlawful Gambling Enforcement Ac, Jara Lindgren, Elizabeth Rocha Zuñiga

California Initiative Review (CIR)

No abstract provided.


Following The Yellow Burning Road To Oz: The Social And Economic Impact Of Opportunity Zones And Their Potential Expansion In California Amid Wildfires, Nicole Motamed Jan 2022

Following The Yellow Burning Road To Oz: The Social And Economic Impact Of Opportunity Zones And Their Potential Expansion In California Amid Wildfires, Nicole Motamed

The Journal of Business, Entrepreneurship & the Law

This article will discuss the economic backdrop against which legislation was enacted to spur economic development in distressed areas, focusing on the creation of the Opportunity Zones program established by Congress in the Tax Cuts and Jobs Act of 2017. The first half of the article will provide an in-depth analysis of the Opportunity Zone incentive and consider its procedures and implications, including the tax benefits of the program and the necessary criteria to be qualified for its benefits. It will also present both the negative and positive impacts that have surfaced since the program’s inception and which have in …