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Brett Theodos, senior fellow, testified before the US House Ways and Means Committee’s Oversight Subcommittee on the current status of Opportunity Zones and options for their reform. His testimony noted the manner in which Opportunity Zones have disadvantaged operating businesses, smaller and rural projects, and other mission-aligned projects that could deliver maximum community benefit across the country. He also provided options for lawmakers to consider in charting a new path for Opportunity Zones to become an effective tool for community development.