In Alabama we have 158 qualified opportunity zones, with at least one in each of our 67 counties. Do you know where they are in your state? Long and short of the tax implications: Invest capital gains from any source into an opportunity zone and hold for 10 years to defer taxes on the capital gain for that hold period and then only get taxed on 85% of the gain. Further, pay zero taxes on any money generated from the investment over the 10 year hold period. Pretty compelling, don’t you think?