20241203 13594800 1.0 TRUE Opportunity Zones Opportunity Zones in the State of Hawaii. The recently passed Federal Tax Cuts and Jobs Act authorized a community economic development program called the Opportunity Zones Program. This new program provides incentives for investors to re-invest unrealized capital gains into Opportunity Funds in exchange for temporary tax deferral and other benefits. The Opportunity Funds will then be used to provide investment capital in certain low-income communities. For more information view the Opportunity Zones Program FAQs.Field Attributes:Tract_No: Census Tract NumberTract_Name: Census Tract NameRationale: Reason tract was selected as an opportunity zoneFor more information on this layer, please refer to metadata at https://files.hawaii.gov/dbedt/op/gis/data/opportunity_zones.pdf or contact the Hawaii Statewide GIS Program at gis@hawaii.gov. Hawaii Business Development and Support Division, Dept. of Business, Economic Development and Tourism, State of Hawaii.