One of the least-known parts of the Tax Cuts And Jobs Act is the Investing in Opportunity Act which promises to pump a massive amount of cash into America’s most impoverished communities by offering investors and corporations the opportunity to reduce capital gains tax. Opportunity Zones are specific geographic locations, within the United States and its territories, where investors can decrease, defer, and in some instances, completely eliminate taxes on capital gains when they invest in a property, business or business asset inside the Opportunity Zone via a Qualified Opportunity Fund.According to a recent Forbes, the genesis for the Opportunity Zone law traces back to entrepreneur Sean Parker searching for a way to help to turn around poverty stricken areas. He was determined to figure out a way to get wealthy investors sitting on large capital gains to invest their money in places they normally would not invest. Parker’s Economic Innovation Group focused on using tax policy to entice investors in revitalizing poor neighborhoods. Entrepreneur and venture capitalist Peter Thiel who co-founded PayPal bet Sean Parker he could not get it done. This motivated Sean Parker even more towards the creation of tax policy. Working with an impressive team of bi-partisan leaders in the Executive Branch, Congress and the private sector, Sean Parker certainly has earned that million dollar bet by now.