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Description: The Federal Tax Cuts and Jobs Act of 2017 included provisions for a new revitalization tool, the Opportunity Zone and Opportunity Fund. The program will allow investors to receive tax benefits on currently unrealized capital gains by investing those gains in qualified census tracts, or Opportunity Zones. There are four federally-designated zones in the City of Lynchburg. The rules associated with qualification of Opportunity Investment Funds and Qualified Opportunity Investments must be written at the federal level and are expected to be formalized later this calendar year. For more information on Opportunity Zones in the Commonwealth of Virginia, including an interactive map of designated zones, please visit the Department of Housing and Community Development at http://dhcd.virginia.gov/index.php/opp-zones. If you are interested in investment in projects or businesses in the City of Lynchburg, please contact Marjette Upshur at marjette.upshur@lynchburgva.gov or (434) 455-4490.

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