Because of their restricted access to financial resources, couples undergoing economic distress are more likely to live in disadvantaged neighborhoods than are financially well-off couples. The link between individual economic distress and community-level economic disadvantage raises the possibility that these two conditions may combine or interact in important ways to influence the risk of intimate violence against women. This study examined whether the effect of economic distress on intimate violence was stronger in disadvantaged or advantaged neighborhoods or was unaffected by neighborhood conditions. This project was a secondary analysis of data drawn from Waves 1 and 2 of the National Survey of Families and Households (NSFH) and from the 1990 United States Census. From the NSFH, the researchers abstracted data on conflict and violence among couples, as well as data on their economic resources and well-being, the composition of the household in which the couple lived, and a large number of socio-demographic characteristics of the sample respondents. From the 1990 Census, the researchers abstracted tract-level data on the characteristics of the census tracts in which the NSFH respondents lived. Demographic information contains each respondent's race, sex, age, education, income, relationship status at Wave 1, marital status at Wave 1, cohabitation status, and number of children under 18. Using variables abstracted from both Wave 1 and Wave 2 of the NSFH and the 1990 Census, the researchers constructed new variables, including degree of financial worry and satisfaction for males and females, number of job strains, number of debts, changes in debts between Wave 1 and Wave 2, changes in income between Wave 1 and Wave 2, if there were drinking and drug problems in the household, if the female was injured, number of times the female was victimized, the seriousness of the violence, if the respondent at Wave 2 was still at the Wave 1 address, and levels of community disadvantage.

Environmental Justice 2024 Set is comprised of two layers: Environmental Justice Block Groups 2024 and Environmental Justice Distressed Municipality 2024. All Census and ACS data used in the creation of these data are the latest available from the Census at time of calculation. Environmental Justice Block Groups 2024 was created from Connecticut block group boundary data located in the Census Bureau's 2024 Block Group TIGER/Line Shapefiles. The poverty data used to determine which block groups qualified as EJ communities (see CT State statute 22a-20a) was based on the Census Bureau's 2023 ACS 5-year estimate. This poverty data was joined with the block group boundaries in ArcPro. Block groups in which the percent of the population below 200% of the federal poverty level was greater than or equal to 30.0 were selected and the resulting selection was exported as a new shapefile. The block groups were then clipped so that only those block groups outside of distressed municipalities were displayed. Maintenance – This layer will be updated annually and will coincide with the annual distressed municipalities update (around August/September). The latest ACS 5-year estimate data should be used to update this layer. Environmental Justice Distressed Municipalities 2024 was created from the Connecticut town boundary data located in the Census Bureau's 2024 TIGER/Line Shapefiles (County Subdivisions). From this shapefile, "select by attribute" was used to select the distressed municipalities by town name (note: the list of 2024 distressed municipalities was provided by the CT Department of Economic and Community Development). The selection was then exported a new shapefile. The “Union” tool was used to unite the new shapefile with tribal lands (American Indian Area Geography) boundary data from the 2024 TIGER/Line files. In the resulting layer, the tribal lands were deleted so only the distressed municipalities remained. Maintenance – This layer will be updated

Environmental Justice Block Groups 2021 was created from Connecticut block group boundary data located in the Census Bureau's 2019 TIGER/Line Shapefiles. The poverty data used to determine which block groups qualified as EJ communities (see CT State statute 22a-20a) was based on the Census Bureau's 2019 ACS 5-year estimate- Table C17002. This poverty data was joined with the block group boundaries in ArcMap. Block groups in which the percent of the population below 200% of the federal poverty level was greater than or equal to 30.0 were selected and the resulting selection was exported as a new shapefile. The block groups were then clipped so that only those block groups outside of distressed municipalities were displayed. Maintenance – This layer will be updated annually and will coincide with the annual distressed municipalities update (around August/September). The latest ACS 5-year estimate data should be used to update this layer.

Environmental Justice Distressed Municipalities 2021 was created from Connecticut town boundary data located in the Census Bureau's 2019 TIGER/Line Shapefiles (County Subdivisions).

Introduced in 1993, the Empowerment Zone (EZ), Enterprise Community (EC), and Renewal Community (RC) Initiatives sought to reduce unemployment and generate economic growth through the designation of Federal tax incentives and award of grants to distressed communities. Local, Tribal, and State governments interested in participating in this program were required to present comprehensive plans that included the following principles: Strategic Visions for Change, Community-Based Partnerships, Economic Opportunities, and Sustainable Community Development. Communities selected to participate in this program embraced these principles and led projects that promoted economic development in their distressed communities. The EZ/EC initiative was implemented in the form of three competitions authorized by Congress in 1994 (round I), 1998 (round II), and 2001 (round III). The EC designation expired in 2004 and EZ and RC designations generally expired at the end of 2009. However, the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, Pub. L. No. 111-312 extended the Empowerment Zone and DC Enterprise Zone designations to December 31, 2011. Following the end of the first EZ designation extension on December 31, 2011, the American Taxpayer Relief Act (ATRA) of 2012, signed into law by President Obama on January 2, 2013, provided for an extension of the Empowerment Zone designations for Empowerment Zone Tax Credit purposes only until December 31, 2013. The ATRA of 2012 did not extend the designation of the DC Enterprise Zone. The third retroactive extension of the Empowerment Zone designation, for the purpose claiming EZ tax credits only, was the Tax Increase Prevention Act of 2014 (TIPA 2014). TIPA 2014 was signed into law by President Obama on December 19, 2014 and extended the EZ designation for the purpose of businesses and entities claiming EZ tax incentives until December 31, 2014. TIPA 2014 did not extend the designation of the DC Enterprise Zone. To learn more about Empowerment Zones Renewal and Enterprise Communities (EZRC) visit: https://www.hud.gov/hudprograms/empowerment_zones, for questions about the spatial attribution of this dataset, please reach out to us at GISHelpdesk@hud.gov. Data Dictionary: DD_Empowerment Zones Renewal and Enterprise Communities

Date of Coverage: Through 2014

Environmental Justice 2023 Set is comprised of two layers: Environmental Justice Block Groups 2023 and Environmental Justice Distressed Municipality 2023. All Census and ACS data used in the creation of these data are the latest available from the Census at time of calculation. Environmental Justice Block Groups 2023 was created from Connecticut block group boundary data located in the Census Bureau's 2022 Block Group TIGER/Line Shapefiles. The poverty data used to determine which block groups qualified as EJ communities (see CT State statute 22a-20a) was based on the Census Bureau's 2021 ACS 5-year estimate. This poverty data was joined with the block group boundaries in ArcPro. Block groups in which the percent of the population below 200% of the federal poverty level was greater than or equal to 30.0 were selected and the resulting selection was exported as a new shapefile. The block groups were then clipped so that only those block groups outside of distressed municipalities were displayed. Maintenance – This layer will be updated annually and will coincide with the annual distressed municipalities update (around August/September). The latest ACS 5-year estimate data should be used to update this layer. Environmental Justice Distressed Municipalities 2023 was created from the Connecticut town boundary data located in the Census Bureau's 2022 TIGER/Line Shapefiles (County Subdivisions). From this shapefile, "select by attribute" was used to select the distressed municipalities by town name (note: the list of 2023 distressed municipalities was provided by the CT Department of Economic and Community Development). The selection was then exported a new shapefile. The “Union” tool was used to unite the new shapefile with tribal lands (American Indian Area Geography) boundary data from the 2020 TIGER/Line files. In the re

Analysis of ‘Census Tract Economically Distressed Areas 2018’ provided by Analyst-2 (analyst-2.ai), based on source dataset retrieved from https://catalog.data.gov/dataset/d1eb9a2a-7402-4947-a44a-0ac743d33008 on 12 February 2022.

--- Dataset description provided by original source is as follows ---

This is a copy of the statewide Census Tract GIS Tiger file. It is used to determine if a census tract (CT) is DAC or not by adding ACS (American Community Survey) Median Household Income (MHI) data at the CT level. The IRWM web based DAC mapping tool uses this GIS layer. Every year this table gets updated after ACS publishes their updated MHI estimates. Created by joining 2016 DAC table to 2010 Census Tracts feature class. The TIGER/Line Files are shapefiles and related database files (.dbf) that are an extract of selected geographic and cartographic information from the U.S. Census Bureau's Master Address File / Topologically Integrated Geographic Encoding and Referencing (MAF/TIGER) Database (MTDB). The MTDB represents a seamless national file with no overlaps or gaps between parts, however, each TIGER/Line File is designed to stand alone as an independent data set, or they can be combined to cover the entire nation. Census tracts are small, relatively permanent statistical subdivisions of a county or equivalent entity, and were defined by local participants as part of the 2010 Census Participant Statistical Areas Program. The Census Bureau delineated the census tracts in situations where no local participant existed or where all the potential participants declined to participate. The primary purpose of census tracts is to provide a stable set of geographic units for the presentation of census data and comparison back to previous decennial censuses. Census tracts generally have a population size between 1,200 and 8,000 people, with an optimum size of 4,000 people. When first delineated, census tracts were designed to be homogeneous with respect to population characteristics, economic status, and living conditions. The spatial size of census tracts varies widely depending on the density of settlement. Physical changes in street patterns caused by highway construction, new development, and so forth, may require boundary revisions. In addition, census tracts occasionally are split due to population growth, or combined as a result of substantial population decline. Census tract boundaries generally follow visible and identifiable features. They may follow legal boundaries such as minor civil division (MCD) or incorporated place boundaries in some States and situations to allow for census tract-to-governmental unit relationships where the governmental boundaries tend to remain unchanged between censuses. State and county boundaries always are census tract boundaries in the standard census geographic hierarchy. In a few rare instances, a census tract may consist of noncontiguous areas. These noncontiguous areas may occur where the census tracts are coextensive with all or parts of legal entities that are themselves noncontiguous. For the 2010 Census, the census tract code range of 9400 through 9499 was enforced for census tracts that include a majority American Indian population according to Census 2000 data and/or their area was primarily covered by federally recognized American Indian reservations and/or off-reservation trust lands; the code range 9800 through 9899 was enforced for those census tracts that contained little or no population and represented a relatively large special land use area such as a National Park, military installation, or a business/industrial park; and the code range 9900 through 9998 was enforced for those census tracts that contained only water area, no land area.

--- Original source retains full ownership of the source dataset ---

Introduced in 1993, the Empowerment Zone Initiative, along with Enterprise Community Initiative and Renewal Community Initiative, sought to reduce unemployment and generate economic growth through the designation of Federal tax incentives and award of grants to distressed communities. Local, Tribal and State government interested in participating in this program were required to present comprehensive plans that included the principles of: Strategic Visions for change, Community-Based Partnerships, Economic Opportunities and Sustainable Community Development. Communities selected to participate in this program embraced these principles and lef projects that promoted economic development in their distressed communities.This is a MD iMAP hosted service. Find more information at https://imap.maryland.gov.Feature Service Link:https://geodata.md.gov/imap/rest/services/BusinessEconomy/MD_IncentiveZones/FeatureServer/8

This is a copy of the statewide Census Block Group GIS Tiger file. It is used to determine if a block group (BG) is EDA or not by adding ACS (American Community Survey) Median Household Income (MHI) and Population Density data at the BG level. The IRWM web based DAC mapping tool uses this GIS layer. Every year this table gets updated after ACS publishes their updated estimates. Created by joining 2016 EDA table to 2010 block groups feature class. The TIGER/Line Files are shapefiles and related database files (.dbf) that are an extract of selected geographic and cartographic information from the U.S. Census Bureau's Master Address File / Topologically Integrated Geographic Encoding and Referencing (MAF/TIGER) Database (MTDB).

This is a copy of the statewide Census County GIS Tiger file. It is used to determine if a county is EDA or not by adding ACS (American Community Survey) Median Household Income (MHI) and Population Density data at the county level. The IRWM web based DAC mapping tool uses this GIS layer. Every year this table gets updated after ACS publishes their updated estimates. Created by joining 2016 EDA table to 2010 block groups feature class. The TIGER/Line Files are shapefiles and related database files (.dbf) that are an extract of selected geographic and cartographic information from the U.S. Census Bureau's Master Address File / Topologically Integrated Geographic Encoding and Referencing (MAF/TIGER) Database (MTDB).

This is a MD iMAP hosted service. Find more information at http://imap.maryland.gov. Introduced in 1993 - the Empowerment Zone Initiative - along with Enterprise Community Initiative and Renewal Community Initiative - sought to reduce unemployment and generate economic growth through the designation of Federal tax incentives and award of grants to distressed communities. Local - Tribal and State government interested in participating in this program were required to present comprehensive plans that included the principles of: Strategic Visions for change - Community-Based Partnerships - Economic Opportunities and Sustainable Community Development. Communities selected to participate in this program embraced these principles and lef projects that promoted economic development in their distressed communities. Last Updated: 06/2014Feature Service Link:http://geodata.md.gov/imap/rest/services/BusinessEconomy/MD_IncentiveZones/FeatureServer/8 ADDITIONAL LICENSE TERMS: The Spatial Data and the information therein (collectively "the Data") is provided "as is" without warranty of any kind either expressed implied or statutory. The user assumes the entire risk as to quality and performance of the Data. No guarantee of accuracy is granted nor is any responsibility for reliance thereon assumed. In no event shall the State of Maryland be liable for direct indirect incidental consequential or special damages of any kind. The State of Maryland does not accept liability for any damages or misrepresentation caused by inaccuracies in the Data or as a result to changes to the Data nor is there responsibility assumed to maintain the Data in any manner or form. The Data can be freely distributed as long as the metadata entry is not modified or deleted. Any data derived from the Data must acknowledge the State of Maryland in the metadata.

Environmental Justice Block Groups 2022 was created from Connecticut block group boundary data located in the Census Bureau's 2020 TIGER/Line Shapefiles. The poverty data used to determine which block groups qualified as EJ communities (see CT State statute 22a-20a) was based on the Census Bureau's 2020 ACS 5-year estimate. This poverty data was joined with the block group boundaries in ArcPro. Block groups in which the percent of the population below 200% of the federal poverty level was greater than or equal to 30.0 were selected and the resulting selection was exported as a new shapefile. The block groups were then clipped so that only those block groups outside of distressed municipalities were displayed. Maintenance – This layer will be updated annually and will coincide with the annual distressed municipalities update (around August/September). The latest ACS 5-year estimate data should be used to update this layer. Environmental Justice Distressed Municipalities 2020 was created from Connecticut town boundary data located in the Census Bureau's 2020 TIGER/Line Shapefiles (County Subdivisions). From this shapefile, "select by attribute" was used to select the distressed municipalities by town name (note: the list of 2022 distressed municipalities was provided by the CT Department of Economic and Community Development). The selection was then exported a new shapefile. The “Union” tool was used to unite the new shapefile with tribal lands (American Indian Area Geography) boundary data from the 2020 TIGER/Line files. In the resulting layer, the tribal lands were deleted so only the distressed municipalities remained. Maintenance – This layer will be updated annually when the DECD produces its new list of distressed municipalities (around August/September). Note: A distressed municipality, as designated by the Connecticut Department of Economic and Community Development, includes municipalities that no longer meet the threshold requirements but are still in a 5-year grace period. (See definition at CGS Sec. 32-9p(b).) Fitting into that grace period, eight towns continue to be eligible for distressed municipality benefits because they dropped off the list within the last five years. Those are Enfield, Killingly, Naugatuck, Plymouth, New Haven, Preston, Stratford, and Voluntown.

Environmental Justice 2024 Set is comprised of two layers: Environmental Justice Block Groups 2024 and Environmental Justice Distressed Municipality 2024. All Census and ACS data used in the creation of these data are the latest available from the Census at time of calculation. Environmental Justice Block Groups 2024 was created from Connecticut block group boundary data located in the Census Bureau's 2024 Block Group TIGER/Line Shapefiles. The poverty data used to determine which block groups qualified as EJ communities (see CT State statute 22a-20a) was based on the Census Bureau's 2023 ACS 5-year estimate. This poverty data was joined with the block group boundaries in ArcPro. Block groups in which the percent of the population below 200% of the federal poverty level was greater than or equal to 30.0 were selected and the resulting selection was exported as a new shapefile. The block groups were then clipped so that only those block groups outside of distressed municipalities were displayed. Maintenance – This layer will be updated annually and will coincide with the annual distressed municipalities update (around August/September). The latest ACS 5-year estimate data should be used to update this layer. Environmental Justice Distressed Municipalities 2024 was created from the Connecticut town boundary data located in the Census Bureau's 2024 TIGER/Line Shapefiles (County Subdivisions). From this shapefile, "select by attribute" was used to select the distressed municipalities by town name (note: the list of 2024 distressed municipalities was provided by the CT Department of Economic and Community Development). The selection was then exported a new shapefile. The “Union” tool was used to unite the new shapefile with tribal lands (American Indian Area Geography) boundary data from the 2024 TIGER/Line files. In the resulting layer, the tribal lands were deleted so only the distressed municipalities remained. Maintenance – This layer will be updated annually when the DECD produces its new list of distressed municipalities.Note: A distressed municipality, as designated by the Connecticut Department of Economic and Community Development, includes municipalities that no longer meet the threshold requirements but are still in an eligibility grace period. (See definition at CGS Sec. 32-9p(b).) Fitting into that grace period, nine towns continue to be eligible for distressed municipality benefits. Those are Bristol, East Haven, Groton, Killingly, New Haven, North Stonington, Preston, Stratford, Voluntown.

Investors are able to defer paying taxes on capital gains that are invested in Qualified Opportunity Funds that in turn are invested in distressed communities designated as Opportunity Zones by the governor of each state. Census tracts 86, 87, 90, 91, 92, 93, 94, 110.01, 111.01 and 118 have been designated by the Washington State Department of Commerce as Opportunity Zones. This layer dissolves the aforementioned Census Tracts.

The Community Development Financial Institutions (CDFI) Fund, a division of the US Department of the Treasury, administers the New Markets Tax Credit (NMTC). The NMTC Program incentivizes community development and economic growth through the use of tax credits that attract private investment to distressed communities. This layer depicts area that are NMTC Qualified.New Market Tax Credit Program Note that the latest eligibility criteria use Census American Community Survey (ACS) 2016-2020 estimates.

The federal New Markets Tax Credit Program (NMTC Program) helps economically distressed communities attract private investment capital by providing investors with a federal tax credit. The NMTC Program helps to offset the perceived or real risk of investing in distressed and low-income communities. Historically, low-income communities experience a lack of investment, as evidenced by vacant commercial properties, outdated manufacturing facilities, and inadequate access to education and healthcare service providers. The New Market Tax Credit Program (NMTC Program) aims to break this cycle of disinvestment by attracting the private investment necessary to reinvigorate struggling local economies.The NMTC Program attracts private capital into low-income communities by permitting individual and corporate investors to receive a tax credit against their federal income tax in exchange for making equity investments in specialized financial intermediaries called Community Development Entities (CDEs). The credit totals 39 percent of the original investment amount and is claimed over a period of seven years.For more information, please see our NMTC Program Fact Sheet (English / Español). A detailed overview of the NMTC Program, including information on eligible activities, can also be found in the Introduction to the NMTC Program presentation.https://www.cdfifund.gov/programs-training/programs/new-markets-tax-credit

This study navigates the terrain of community development in metropolitan areas across the United States (US), spotlighting the interplay between stakeholder engagement, development success, and distinct types of community development characteristics. While urban centers in US cities experienced disinvestment and urban flight for more than 5 decades, they now experience renewed interest amidst the complexities of rampant urbanization. Gentrification and displacement are some of the critical consequences of urban re-development, which warrants the exploration of the success metrics that turn disinvested communities into thriving ones. Methodologically, archetype analysis is employed to examine 73 case studies reported by the United States Department of Housing & Urban Development (HUD) as examples of successful development. The case studies span 37 US states and 67 cities. The analysis utilizes the Distressed Communities Index (DCI) as a supporting metric and offers an intermediate level of abstraction between a case-by-case analysis of successful development strategies and a generalized approach that assumes that one strategy fits all. Instead, the analysis identifies four distinct types of successful community development archetypes based on five relevant characteristics that emerged from our analysis: (1) public investments, (2) private investment (3) development plans, (4) stakeholder engagement, and (5) the DCI. The four identified archetypes represent unique Community Development Success pathways with specific development characteristics. Understanding the diversity reflected in these distinct archetypes is crucial for policymakers and stakeholders seeking to address the specific needs and challenges of each development success type. This can inform more targeted policy initiatives for fostering prosperity and vitality in diverse communities across the US and beyond.

Analysis of ‘Environmental Justice Distressed Municipalities 2021’ provided by Analyst-2 (analyst-2.ai), based on source dataset retrieved from https://catalog.data.gov/dataset/eabdfeeb-86f2-4c81-a6c5-654be73ff108 on 27 January 2022.

--- Dataset description provided by original source is as follows ---

Environmental Justice Block Groups 2021 was created from Connecticut block group boundary data located in the Census Bureau's 2019 TIGER/Line Shapefiles. The poverty data used to determine which block groups qualified as EJ communities (see CT State statute 22a-20a) was based on the Census Bureau's 2019 ACS 5-year estimate- Table C17002. This poverty data was joined with the block group boundaries in ArcMap. Block groups in which the percent of the population below 200% of the federal poverty level was greater than or equal to 30.0 were selected and the resulting selection was exported as a new shapefile. The block groups were then clipped so that only those block groups outside of distressed municipalities were displayed. Maintenance – This layer will be updated annually and will coincide with the annual distressed municipalities update (around August/September). The latest ACS 5-year estimate data should be used to update this layer.

Environmental Justice Distressed Municipalities 2021 was created from Connecticut town boundary data located in the Census Bureau's 2019 TIGER/Line Shapefiles (County Subdivisions).

--- Original source retains full ownership of the source dataset ---

Methodology – This layer was created from Connecticut town boundary data located in the Census Bureau's 2019 TIGER/Line Shapefiles (County Subdivisions). From this shapefile, "select by attribute" was used to select the distressed municipalities by town name (note: the list of 2021 distressed municipalities was provided by the CT Department of Economic and Community Development). The selection was then exported a new shapefile. The “Union” tool was used to unite the new shapefile with tribal lands (American Indian Area Geography) boundary data from the 2019 TIGER/Line files. In the resulting layer, the tribal lands were deleted so only the distressed municipalities remained.

The Promise Neighborhoods Fund website depicts open grantmaking information on the applicants received, grantees awarded and project locations. The purpose of Promise Neighborhoods is to improve significantly the educational and developmental outcomes of children in our most distressed communities, and to transform those communities by-- (1) Supporting efforts to improve child outcomes and ensure that data on those outcomes are communicated and analyzed on an ongoing basis by leaders and members of the community; (2) Identifying and increasing the capacity of eligible entities that are focused on achieving results and building a college-going culture in the neighborhood; (3) Building a complete continuum of cradle-through-college-to-career solutions (continuum of solutions), which has both academic programs and family and community supports, with a strong school or schools at the center. Academic programs must include (a) High-quality early learning programs designed to improve outcomes in multiple domains of early learning; (b) programs, policies, and personnel for children in kindergarten through the 12th grade that are linked to improved academic outcomes; and (c) programs that prepare students for college and career success. Family and community supports must include programs to improve student health, safety, community stability, family and community engagement, and student access to 21st century learning tools. The continuum of solutions also must be linked and integrated seamlessly so there are common outcomes, a focus on similar milestones, support during transitional time periods, and no time or resource gaps that create obstacles for students in making academic progress. The continuum also must be based on the best available evidence including, where available, strong or moderate evidence, and include programs, policies, practices, services, systems, and supports that result in improving educational and developmental outcomes for children from cradle through college to career; (4) Integrating programs and breaking down agency "silos" so that solutions are implemented effectively and efficiently across agencies; (5) Supporting the efforts of eligible entities, working with local governments, to build the infrastructure of policies, practices, systems, and resources needed to sustain and "scale up" proven, effective solutions across the broader region beyond the initial neighborhood; and (6) Learning about the overall impact of Promise Neighborhoods and about the relationship between particular strategies in Promise Neighborhoods and student outcomes, including a rigorous evaluation of the program.

This layer is published from the Department of Community Affairs to show Federally designated Opportunity Zones.The U.S. Department of the Treasury and the Internal Revenue Service (IRS) have designated Opportunity Zones in 18 States, including 260 census tracts in the State of Georgia. Economic investment in these areas, which are some of the most distressed communities in the country, may now be eligible for preferential tax treatment. These new Federal Opportunity Zones are intended to facilitate investment in areas where poverty rates are greater than 20 percent.“This designation will enable some of our state’s struggling communities to attract much-needed private sector investment,” said DCA Commissioner Christopher Nunn. “By giving an economic ‘shot in the arm’ to these communities, the goal is to boost investment where it’s most urgently needed.”Georgia’s 260 zones, located in 83 counties, represent some of the most concentrated poverty in the state and are found in both rural and metropolitan areas, with approximately 60% rural and 40% urban. Qualified Opportunity Zones retain this designation for 10 years. Investors can defer tax on any prior gains until no later than December 31, 2026, so long as the gain is reinvested in a Qualified Opportunity Fund, an investment vehicle organized to make investments in Qualified Opportunity Zones. In addition, if the investor holds the investment in the Opportunity Fund for at least ten years, the investor would be eligible for an increase in its basis equal to the fair market value of the investment on the date that it is sold.Treasury and the IRS plan to issue additional information on Qualified Opportunity Funds to address the certification of Opportunity Funds, which are required to have at least 90 percent of fund assets invested in Opportunity Zones. DCA will communicate additional information about the specifics of the program as it is released by Treasury. Interactive map of designated Opportunity Zones.Additional information on Opportunity Zones.View a full list of Georgia’s designated census tracts, by county.Click here for FAQs.About the Georgia Department of Community AffairsThe Georgia Department of Community Affairs (DCA) partners with communities to create a climate of success for Georgia’s families and businesses through community and economic development, local government assistance, and safe and affordable housing. Using state and federal resources, DCA helps communities spur private job creation, implement planning, develop downtowns, generate affordable housing solutions, and promote volunteerism. DCA also helps qualified low- and moderate-income Georgians buy homes, rent housing, and prevent foreclosure and homelessness. For more information, visit www.dca.ga.gov.