The OZ program is a way to defer capital gains tax; it was enacted as part of the 2017 federal tax reform package. In summary, it may allow an investor to defer capital gains taxes on the sale of an asset by investing those gains through a “Qualified Opportunity Fund.” The length of the deferral depends upon the timing of the sale.

The OZ program may also reduce the original capital gains tax.  Some real estate projects and some active businesses may qualify to receive investments from Opportunity Funds. 

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Montgomery, Alabama, would be an ideal backdrop for your next film project. We are a City rich in history, scenic beauty, diversity, and pride and have an abundance of hospitable and professional local talent and production crews. Montgomery’s mild climate means the fall, winter, and spring months are positively lovely. And, while Montgomery’s summer months are quite hot, we can assure you that our buildings are air conditioned and the Alabama skies are indeed a very gorgeous shade of blue.

The Department of Economic and Community Development recognizes that film and production are important industries closely connected to local investment, visitor spending, job opportunities, and artistic expression.

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Food Trucks are an exciting opportunity for local, food-based businesses to grow by meeting people where they live, work and plan around the City.

Find resources to assist you in running your own successful Food Truck business in Montgomery.  

Our goal is to increase public knowledge and appreciation of Montgomery’s rich history... 

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Supporting Local Businesses, especially our small and minority local businesses, is central to the vibrancy of Montgomery, Alabama.

Retail includes everything from clothing to hardware supplies, books and art to bicycles and beauty products. The best way to uplift our local retailers is to SHOP LOCAL!

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