Amid a crisis of inequality, $2 trillion of tax-free investing in Opportunity Zones could benefit both rich and poor

In late 2017, Sen. Tim Scott (R-South Carolina) co-sponsored with Sen. Cory Booker (D-New Jersey) an innovative addition to the Tax Cuts and Jobs Act, whereby 8,700 low-income census tracts called Opportunity Zones could benefit investors with unrealized capital gains to sell existing investments and re-invest those gains in new ventures, business expansions and real estate in high-poverty areas.