Is there money to be made in opportunity zones?

[Mike Wadsley]

The Tax Cuts and Jobs Act included a new federal incentive—Opportunity Zones—meant to spur investment in undercapitalized communities. Any corporation or individual with capital gains can qualify. The program provides three tax benefits for investing unrealized capital gains in Opportunity Zones.

The Biggerpockets calculator is an awesome tool to review but it doesn't take into considerations these tax benefits. 

Is anyone including that benefit when evaluating a potential buy and hold property?