### Question
How is the "qualified opportunity zone" defined?


### Answer
The term **qualified opportunity zone** is defined in *26 U.S.C. § 1400Z* as follows -

> a population census tract that is a low-income community that is designated as a qualified opportunity zone

#### Citation:
  - *26 U.S.C. § 1400Z*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter Z-Opportunity Zones**

