Official Site of The State of New Jersey

View our Opportunity Zone map resources including an interactive map with community assets and state incentive program areas

Do you have questions about how to invest in an Opportunity Zone?
These resources can help:

• Frequently Asked Questions
• IRS Frequently Asked Questions
• IRS Notice 2020-23- Extension to Opportunity Fund Investment Deadlines
• IRS Notice 2021-10- Extension of Relief for QOFs and Investors Affected by Ongoing Coronavirus Disease 2019 Pandemic
• Federal rules for capital gains invested in Opportunity Zones
• Federal guidance on the “original use” requirement for land purchased after 2017
• Final federal rules for investing in Qualified Opportunity Funds
• Opportunity Fund Self-Certification Form
• Securities and Exchange Commission Guidance on Opportunity Zones

Are you interested in state and federal development incentive and assistance programs? See the following sites for more information:

• Grow NJ Assistance Program (EDA
  
• Economic Redevelopment and Growth (ERG) Program (EDA)
  
• Urban Enterprise Zone Program (DCA)
  
• Neighborhood Revitalization Tax Credit Program (DCA)
  
• New Jersey Urban Site Acquisition Program (NJRA)
  
• New Jersey Redevelopment Investment Fund (NJRA)
  
• Low Income Housing Tax Credits (NJ HMFA)
  
• Multifamily Housing Production Programs (NJ HMFA)

• Federal resources for Opportunity Zone small businesses

Do you have more questions about the program?

For questions about the federal rules for Opportunity Zones, contact the IRS at: (414) 231-2240 or CC.ITA.Section.1400@irscounsel.treas.gov

Do you need help marketing or planning for your Opportunity Zones?

Contact us at njopportunityzones@dca.nj.gov