The recently passed Tax Cuts and Jobs Act of 2017 created an opportunity for states “to identify up to 25% of low-income, high-poverty census tracts” for consideration for federal tax breaks for economic development, according to the Ohio Development Services Agency (ODSA) website. The U.S. Treasury “will make the final determination” of which tracts will be designation as Opportunity Zones, making them eligible for “‘Opportunity Funds’ (not yet formed) to invest in economic development to receive a 10-year federal tax break.” Ohio recommended its full 25% allocation, 320 census tracts out of the 1,280 that were eligible. According to the ODSA, tracts were prioritized by “[j]ob creation potential, history of public/private investment within the tract, future commitments of public/private investment, available land for development,” and other factors. For more, see the ODSA website.