After the community development tax credit survived in a weakened state, there was some surprising good news. Provisions of the Investing in Opportunity Act (IIOA) were passed as part of the legislation, a potential game-changer. The IIOA allows taxpayers to defer taxes on capital gains for up to 9 years if they invest the gains into economically downtrodden areas. With some $2.3 trillion in unrealized gains, this could be a major boost for community development leaders nation-wide.