Opportunity Zones originated through the Tax Cuts and Jobs Act of 2017, a market-driven mechanism to channel private capital into America’s economically disadvantaged communities. Northbend, a qualified OZ development in Tempe, Arizona, exemplifies this trend. (Photo Courtesy of Milhaus)Long-term community developmentThe long-term investment focus of OZs also aligns with sustainable community development goals. OZs have proven to be one of the most effective tools available for transforming distressed communities through private investment. The program’s success in generating housing supply, creating jobs, and revitalizing neighborhoods demonstrates the power of market-driven approaches to community development.