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> Is it just capital gains? Wondering if it applies to any other forms of active or passive income.

I would also like some information about this.

+1 for investing in distressed areas; self-nominated with intent or otherwise.

If it's capital gains only, -1 on requiring sale of capital assets in order to be sufficiently incentivized. (Because then the opportunity to tax-advantagedly invest in Opportunity Zones is denied to persons without assets to liquidate; i.e. unequal opportunity).




Q: "Why don't I get the same tax-advantage for investing in a/my opportunity zone community?"

A [AFAIU]: "Because you don't have capital gains; only regular income" (~="Because you're not an accredited investor")


weird the UK VCT's EIS and SIS are open to anyone with the cash




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