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