SACRAMENTO, Calif. (AP) – More than 800 of California’s poorest neighborhoods could see new development thanks to tax breaks included in last year’s federal tax overhaul. A little-noted provision of the new tax law allows investors to avoid paying taxes on all or part of their capital gains from investments in areas designated as “opportunity zones.” The goal is to spur development in traditionally overlooked areas. Gov. Jerry Brown can recommend up to a quarter of California’s high-poverty census tracts as places where developers are eligible for breaks if they invest. He released preliminary recommendations Friday concentrated mostly in poor urban neighborhoods in Los Angeles County and the Inland Empire. In total he recommended portions of 54 of California’s 58 counties. Some experts question whether such programs actually benefit residents of poor neighborhoods.