A building in Newark, N.J., stands near a construction site in a so-called “opportunity zone” in April 2018. The program to spur investment in low-income communities originated in the 2017 tax law.

A building in Newark, N.J., stands near a construction site in a so-called “opportunity zone” in April 2018. The program to spur investment in low-income communities originated in the 2017 tax