This document provides an overview of information on Internal Revenue Service (IRS) regulations with respect to brownfields investment in Opportunity Zones. Learn more about how Opportunity Zones can help local governments meet goals for sustainable and equitable development.
You may need a PDF reader to view some of the files on this page. See EPA’s About PDF page to learn more.- Opportunity Zones and Brownfields Redevelopment (PDF)(4 pp, 3 MB, EPA-560-F-20-007)