That’s because many of the city’s 42 zones include swaths already scheduled or targeted for redevelopment, such as Poppleton, Port Covington, Perkins Homes and Park Heights. Zones exist downtown and in impoverished areas of East, West and South Baltimore. Anyone who uses profits from another investment to invest in real estate or businesses in designated zones could defer and reduce their capital gains tax, and any profits from the opportunity zone investment would be tax free as long as it is held for 10 years. The idea has drawn support from Republicans and Democrats in Congress.