The Opportunity Zones program, since its enactment on December 22, 2017, has been widely talked about nationwide. It is an economic development policy to boost American communities currently in distress due to the long-term and deepening uneven economic growth distribution within each state and across the country. According to Economic Innovation Group’s research, “one in six (52.3 million) Americans live in economically distressed communities — places struggling to attract capital and sustain economic opportunity for their residents.”