“Opportunity zones are essentially economically distressed census tracts,” says Jerry Miller, an economic development specialist at the Idaho Department of Commerce.

He says the goal of the program is to encourage investment in low-income areas. Investors who put money into these zones can earn capital gains tax relief. The longer their money stays in the Opportunity Zone, the more the benefits increase.

“So in a nutshell,” Miller says, “the idea behind the provision is to get money moved from paper investment stocks — from Wall Street, if you would — onto Main Street.”