This paper evaluates the impact of qualified opportunity zones, created by the Tax Cuts and Jobs Act of 2017, on Indian reservations. The former Chairman of the Council of Economic Advisers hailed the qualified opportunity zone program as the part of the TCJA of which he was most proud. But the program has not benefited all intended beneficiaries equally. The author of this paper collects data about the presence of qualified opportunity zones on Indian reservations. Compared to other areas designated as qualified opportunity zones, Indian Reservations were disproportionately underinvested in. The author evaluates the comparative lack of qualified opportunity zones on reservations and puts forward several explanations regarding why, despite so many reservations being included in the program, tax incentives under the program have done little to benefit Native Americans. Ultimately, in order to draw more business to reservations, Congress must combine other tax incentives with programs like qualified opportunity zones.
"Unqualified? Investing In Qualified Opportunity Zones On Reservations,"
American Indian Law Journal: Vol. 9:
2, Article 3.
Available at: https://digitalcommons.law.seattleu.edu/ailj/vol9/iss2/3