This New York Times article debates the merits of Opportunity Zones arguing “billions of untaxed investment profits are beginning to pour into high-end apartment buildings and hotels, storage facilities that employ only a handful of workers, and student housing in bustling college towns, among other projects.” The article explores how developments in New Orleans, Miami, New York and Houston are using the Opportunity Zones incentive in areas of the cities that are already abuzz with construction, with the authors arguing “this is not a neighborhood that especially needs a generous new tax break to lure luxury lodging.”