Five years after Congress created the Opportunity Zone (OZ) program as a way to channel investment dollars into needy areas, Congress is set to amend the program so that it functions more in line with its original intent.
This could be great news for current and potential investors, especially those who care about the positive effect their ventures have on society. But before discussing why investors should care, it’s important to understand the two major shortcomings that precipitated the coming changes.
