Although there are similarities between the Opportunity Zone Program and the New Markets Tax Credit program, a crucial difference will be in underwriting the potential financial success of the low-income community businesses in which an Opportunity Fund invests. Under the New Markets Tax Credit program, the ultimate financial success of a qualified active low-income community business is not critical for an investor to be able to claim the tax credit available under that program. On the contrary, an investor in an Opportunity Fund may require safety and economic growth potential in the businesses owned by the Opportunity Fund, just as in any other economic investment the investor may consider.