Your question is a bit vague, but you could potentially find an Opportunity Zone on which to construct a wind farm, although I doubt it. Maybe you could set up the wind farm headquarters in an OpZone. OpZone tax benefits are for deferring capital gains taxes and avoiding capital gain taxes on an investment in an Opportunity Zone held for at least ten years. So if you have capital gains to fund your wind farm deal and build headquarters and produce jobs in an Opportunity Zone, that might qualify. Hope this helps your analysis.