The Tax Cuts and Jobs Act of 2017 included a new federal incentive—Opportunity Zones—to spur investment in low-income and undercapitalized communities. Opportunity Zones present an extraordinary new set of possibilities to the landscape of community development and for those of us working to help catalyze prosperity and access for underserved Americans. The goal of this new tax incentive is to achieve a double bottom line: fueling inclusive local economies in targeted neighborhoods that benefit the people who live and work there, and providing a solid return to investors.