Basically, the easiest way to do this is to own and operate your business from within the borders of an Opportunity Zone. However, before you even get to that step, please understand that the Opportunity Zone tax incentives are only for those who have realized capital gains after Dec. 31, 2017, and reinvest an amount equal to those capital gains within 180 days from the sale of the capital asset that gave rise to the gain or 180 days from the end of the year in which the asset was sold. You would have to review your specific facts and circumstances with a qualified CPA accountant on how to do properly account for the 180-day period. But if you do have gains and do want to start an OZ business, you should know that the new regulations improved the ability for businesses to qualify since you can meet the test of a QOZ in multiple ways now: at least 50% of the services performed based on hours worked by employees and independent contractors are performed in the QOZ; at least 50% of the compensation paid for work done by employees and independent contractors are paid for services done in the QOZ; tangible property and management functions performed are each essential in generating 50% of the gross income of the QOZ business. It really can be quite overwhelming to learn all the rules and how they interact with one another, so I would always recommend engaging and consulting a qualified CPA and/or tax attorney to advise.