Sound policies brought about the greatest economy for America’s most underserved communities with record low unemployment and skyrocketing wages for the most distressed Americans. Solutions such as low taxes, reasonable regulation, and worker prioritization worked for all Americans — and the results speak for themselves. The America First Policy Institute (AFPI) will always strive for greater access to capital, food security, and clean drinking water while supporting entrepreneurship, capital inflow to opportunity zones, and family unification. AFPI is determined to lift up our forgotten men, women, and children and to ensure they are forgotten no more.

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Fact Sheet | February 27, 2025

Opportunity Zones are Revitalizing Forgotten Communities

In 2017, President Donald J. Trump signed the Tax Cuts and Jobs Act into law, which designated 8,764 economically distressed communities across the country as Opportunity Zones (OZs).

In OZs, investors can establish Qualified Opportunity Funds to invest in local projects and businesses.

Issue Brief | February 27, 2025

Opportunity Zones 2.0: The Next Chapter of Rebuilding America’s Forgotten Communities

The 2017 Tax Cuts and Jobs Act made many significant prosperity-enhancing reforms to the tax code, but arguably, no provision is proving more game-changing and consequential for America’s struggling and forgotten communities than the pioneering Opportunity Zones (OZ) policy.

Fact Sheet | February 27, 2025

Rebuilding America’s Left Behind Communities with Opportunity Zones

The 2017 Tax Cuts and Jobs Act created Opportunity Zones (OZs), which designated nearly 8,800 distressed communities (i.e., census tracts) across America as eligible for a suite of tax incentives to encourage private investment, job growth, and greater housing affordability.

Issue Brief | February 27, 2025

Expanding Rural Opportunity Zone Investment

The Tax Cuts and Jobs Act of 2017 (Pub. L. No. 115-97) created a new tool for community development called Opportunity Zones (OZs). These zones aim to reinvigorate struggling communities through tax incentives to encourage greater private investment.

Issue Brief | February 27, 2025

Enhancing Housing Affordability through Opportunity Zones

The 2017 Tax Cuts and Jobs Act created the Opportunity Zones (OZ) program, which designated nearly 8,800 distressed communities (census tracts) across America as OZs. The program offers robust tax incentives to people who roll over capital gains from prior investments into Qualified Opportunity Funds (QOFs) that invest in businesses and properties in OZs.

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