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Full-Text Articles in Disaster Law
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 …