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H.R. 970: Opportunity Zone Extension Act of 2021


We don’t have a summary available yet.

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Feb 11, 2021.


This bill extends for two years the election and capital gain deferral periods for qualified opportunity zones. An opportunity zone is an economically-distressed community where private investments, under certain conditions, may be eligible for capital gain tax incentives.