How Do Investors Avoid Paying Capital Gains?

The Tax Cut and Jobs Act, along with the Investing in Opportunity Act, established a mechanism for investors with capital gains tax liabilities to defer or even eliminate their capital gains tax by investing their gains in projects based within an Opportunity Zone*. These investments can be made in businesses or real estate projects as long as they are made through a Qualified Opportunity Fund and located within a federally designated zone**. A business and development-ready Opportunity Zone is located in Piqua, Ohio, giving investors a unique opportunity to simultaneously purchase prime commercial real estate and reduce their tax liability.