Adam Wallwork (Deloitte, Washington, D.C.) & Gary Hecimovich (Deloitte, Washington, D.C.), COVID-19 Aid for Alternative Zone Funds and Traders, 71 Clev. St. L. Rev. 172 (2022): 

This Article describes how short-term adjustments to the certified alternative zone (QOZ) tax incentive, mixed with new reliance rules that make clear the necessities for certified alternative zone companies (QOZBs) to change their written plans to expend working capital in response to the continued coronavirus emergency, will make extra people and entities eligible for federal tax stimulus by rising flexibility for the certified alternative funds (QOFs) and QOZBs during which they make investments to redeploy their capital into qualifying enterprise improvement tasks in a QOZ.