On December 19, 2019, the U.S. Department of the Treasury issued final regulations pertaining to Section 1400Z-2 of the Internal Revenue Code (“Code”) governing the rules for gains invested in opportunity zones. ...more
Ohio’s recently enacted budget bill, H.B. 166, codified at Section 122.84 of the Ohio Revised Code (the Ohio OZ Law), establishes the new Ohio Opportunity Zone Investment Credit (the Ohio OZ Tax Credit). ...more