The new tax law passed in 2018 provides commercial real estate investment opportunities with the establishment of new regulations that permit Opportunity Zones.  South Carolina Senator Tim Scott and U.S. Representative Ron Kind (D-WI) were promoters of the concept. They helped push through the legislation, which gained bipartisan support from both Houses of Congress.  The creation of Opportunity Zones was a part of the 2017 Tax Cuts and Jobs Act. The goal is to promote investment in regions of the…