Public-domain · open source

qualified opportunity zone

Defined in 1 place of the United States Code.

For the purposes of this subchapter, the term "qualified opportunity zone" means a population census tract that is a low-income community that is designated as a qualified opportunity zone.

Source

2017–present 26 U.S.C. § 1400Z-1Internal Revenue Code · Designation · for the purposes of this subchapter