Laura Guido(Idaho Capital Sun) A state advisory council has submitted its top recommendations for Idaho communities to be considered for a revamped federal tax incentive program meant to drive development. The Idaho Economic Advisory Council submitted to Idaho Gov. The Opportunity Zone program was created under the first Trump administration through the 2017 Tax Cuts and Jobs Act. “A number of the nominations mentioned downtown and Main Street revitalization as one of their goals for having an Opportunity Zone,” Miller said at the meeting. “… A few others mention housing as their primary goal or hope for having an opportunity zone nomination, and then third priority listed by the nominations were commercial and industrial growth corridors.”