Investors are able to defer paying taxes on capital gains that are invested in Qualified Opportunity Funds that in turn are invested in distressed communities designated as Opportunity Zones by the governor of each state. Census tracts 86, 87, 90, 91, 92, 93, 94, 110.01, 111.01 and 118 have been designated by the Washington State Department of Commerce as Opportunity Zones. This layer dissolves the aforementioned Census Tracts.