The Opportunity Zone Program is a new alternative economic development program established by Congress in the Tax Cuts and Jobs Act of 2017 to foster private-sector investments in low-income rural and urban areas. 

Information on the location of Opportunity Zones in Alabama is provided by the Alabama Department of Economic and Community Affairs. 

AHFA encourages Program Year 2017 and 2018 Awardees as well as those interested in applying for AHFA funding to review project information with their designated accounting/tax expert to determine if those projects are eligible for Opportunity Zone Credits.