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According to the New York Times, opportunity zones appear to be providing new ways for the wealthy to cut their tax bills rather than to the direct money to people who live in designated zones. 


  1. Often, advertising combines opportunity zones tax breaks with other tax breaks. What are some of these?
  2. How many opportunity zones were established by Congress in the 2017 tax bill?
  3. What is the history of the creation of the opportunity zone concept?
  4. What are the “big fixes” that the author believes should be made by Congress? 


Wessel, D. (2021). The Rich Have Found Another Way to Pay Less Tax. The New York Times, Oct. 10 (Retrievable online at