Opportunity zone investors should focus on working with state and local governments if they want to make the most of a new capital gains tax break.

The break, under tax code Section 1400Z, has attracted avid interest from investors since its creation in the 2017 tax overhaul. In the latest episode of Talking Tax, Margaret Anadu, the head of Goldman Sachs’s Urban Investment Group, talks with Siri Bulusu about opportunity zones, her childhood in Lagos, Nigeria, and how Goldman Sachs’s 19-year impact investing framework lines up with the new tax break.