State Information

Alabama
Related State Agencies	Alabama Department of Economic and Community Affairs Opportunity Alabama
State Opportunity Zones Designation	Alabama Approved Opportunity Zones Alabama Map of Approved Opportunity Zones
Related Legislation	Alabama H.B. 540, This bill would create the “Alabama Incentives Modernization Act” to add new tools for the attraction and expansion of businesses in rural Alabama and high-tech companies throughout the state Introduced May 2, 2019
Related Statutes	Ala. Code § 40-18-1.1
Related Documents	Opportunity Zones Request for Information June 26, 2019 Press Release: Mayor Randall Woodfin announces innovative public-private initiative to help develop Birmingham’s 24 Opportunity Zones April 12, 2019 Alabama's Opportunity Zones Approved by U.S. Treasury Department, IRS April 18, 2018 Alabama Governor Ivey Submits Opportunity Zones Nominations March 21, 2018 Alabama Nominated for Opportunity Zones Alabama Map of Nominated Opportunity Zones An Overview of the Opportunity Zones Program
Other Resources
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Alaska
Related State Agencies	Alaska Department of Commerce, Community, and Economic Development
State Opportunity Zones Designation	Map of Selected Opportunity Zones
Related Legislation
Related Statutes	Alaska Stat. § 43.20.300(a)
Related Documents	Press Release: State of Alaska Designates Opportunity Zones April 20, 2018
Other Resources
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Arizona
Related State Agencies	Arizona Commerce Authority
State Opportunity Zones Designation	Interactive Map of Designated Opportunity Zones
Related Legislation
Related Statutes	Ariz. Rev. Stat. Ann. § 43-105
Related Documents	Arizona Investment Opportunity Information Arizona Fund Opportunity Zones Sponsor Information Form Arizona Opportunity Zones Expert Form Arizona Opportunity Funds Investor Form
Other Resources	Arizona Commerce Authority Opportunity Funds Guidance Update Webinar Presentation Opportunity Funds Guidance Update Webinar Video October 2018
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Arkansas
Related State Agencies	Arkansas Economic Development Commission
State Opportunity Zones Designation	Interactive Map
Related Legislation	Arkansas SB 196, to provide state tax incentives related to investments in opportunity zones Enacted February 26, 2019
Related Statutes
Related Documents	Press Release: Map of the Month: Arkansas Opportunity Zones June 1, 2018 Press Release: Arkansas Governor Hutchinson names 85 Opportunity Zones April 23, 2018
Other Resources
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California
Related State Agencies	California Opportunity Zones California Department of Finance Opportunity Zones Information page
State Opportunity Zones Designation	State Integrated Opportunity Zones Interactive Map Qualified Opportunity Zones Interactive Map
Related Legislation	California AB 791, Income taxes: credits: low-income housing: qualified opportunity zones Introduced February 20, 2019 California SB 25, as amended, California Environmental Quality Act: projects funded by qualified opportunity zones; zone funds or other public funds Amended in Senate March 7, 2019 California AB 742, This bill would enact the Place-Based Economic Strategies Act for the purposes of supporting place-based and other geographically targeted economic development programs, including, but not limited to, federal California Promise and California Opportunity Zones Introduced February 19, 2019
Related Statutes	Cal. Rev. & Tax. Cd. § 17024.5(a)(1)
Related Documents	California FAQs Opportunity Zone 101: I Want to Learn March 27, 2020 State Treasurer Fiona Ma Announces New Housing, Economic Development, Jobs and Opportunity Zone Ad Hoc Committee October 9, 2019 2019-2020 Governor's Budget Summary Revised May 2019 Press Release: Truly a California for All April 2019 Designated Qualified Opportunity Zones Map (PDF) List of Designated Qualified Opportunity Zones (Excel) Governor's Budget Summary January 11, 2019 California’s Proposed Opportunity Zones Department of Finance, March 2, 2018 Qualified Opportunity Zones Opportunity Zones Eligibility Opportunity Zones Input Opportunity Zones FAQs March 2, 2018
Other Resources
State Contact
Novogradac Contact
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Colorado
Related State Agencies	Colorado Office of Economic Development & International Trade
State Opportunity Zones Designation	Colorado Map of Nominated Opportunity Zones Colorado Nominated Opportunity Zones Listing April 17, 2018
Related Legislation
Related Statutes	Colo. Rev. Stat. § 39-22-103(5.3)
Related Documents	Colorado Interactive Opportunity Zones Map Meeting Agenda March 5, 2019 Meeting Agenda February 12, 2019 Meeting Minutes January 14, 2019 Meeting Agenda January 14, 2019 Press Release: Gov. Hickenlooper Announces Opportunity Zones Nominations March 23, 2018 PowerPoint: How States Can Maximize Opportunity Zones June 28, 2018 PowerPoint: Opportunity Zones Program Conference June 28, 2018 PowerPoint: Investment Prospectus Strategy
Other Resources
State Contact	Jack Tiebout
Novogradac Contact
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Connecticut
Related State Agencies	Connecticut Department of Economic and Community Development
State Opportunity Zones Designation	Connecticut Nominated Opportunity Zones
Related Legislation	Connecticut Proposed Bill 6552, an act concerning exemptions from certain historic preservation requirements Introduced January 28, 2019
Related Statutes	Conn. Gen. Stat. § 12-701(a)(16) Conn. Gen. Stat. § 12-213(a)(23)
Related Documents	Interactive map of Connecticut Opportunity Zones Connecticut Opportunity Zones Research Report August 29, 2018 Connecticut Gov. Malloy Announces Municipalities Can Begin Applying for Consideration as opportunity Zones Press Release: Gov. Malloy Announces Federal Approval of Connecticut’s Opportunity Zones Nominations May 18, 2018 Opportunity Zones Application Press Release: Gov. Malloy Announces Connecticut’s Opportunity Zones Nominations April 20, 2018
Other Resources
State Contact	Cowlis Andrews 860-500-2524
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Delaware
Related State Agencies	Delaware Opportunity Zones Division of Small Businesses: Delaware Opportunity Zones
State Opportunity Zones Designation	Delaware Map Designated Opportunity Zones
Related Legislation
Related Statutes	Del. Code Ann. 30 § 1101 Del. Code Ann. 30 § 1901(10)
Related Documents	Delaware Map with Opportunity Zones Information Press Release: Communities Across Delaware Receive ‘Opportunity Zone’ Designations April 19, 2018
Other Resources
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Florida
Related State Agencies	Florida Department of Economic Opportunity
State Opportunity Zones Designation	Map of Nominated Opportunity Zones List of Nominated Opportunity Zones
Related Legislation	Florida HB 481, Amends Florida Enterprise Act as Florida Opportunity Act Introduced January 22, 2019 Florida SB 1480, an act relating to opportunity zones; reviving, readopting, and amending Introduced February 26, 2019
Related Statutes	Fla. Stat. § 220.03(1)(n)
Related Documents	Interactive Map of Florida Opportunity Zones Press Release: Gov. Scott: Low Tax Opportunity Zones in Every County Will Keep Florida's Booming Economy Growing April 19, 2018 Opportunity Zones FAQs
Other Resources
State Contact	Benjamin Latham 850-717-8979
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Georgia
Related State Agencies	Georgia Department of Community Affairs
State Opportunity Zones Designation	Georgia Interactive Map of Potential Opportunity Zones
Related Legislation
Related Statutes	Ga. Code Ann. § 48-1-2(14)
Related Documents	Georgia Census Tracts Nominated for Federal Opportunity Zones Program March 12, 2018 Federal Qualified Opportunity Zone FAQs Georgia Opportunity Zone Certification Georgia Opportunity Zone Job Tax Credit Program Regulations Georgia Opportunity Zone Reporting Instructions Georgia Local Contacts for Opportunity Zones Georgia Opportunity Zones Activity Sheet
Other Resources	Rules and Regulations of the State of Georgia Federal Opportunity Zones web portal for the City of Atlanta
State Contact	Cherie Bennett 404-831-2058
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Hawaii
Related State Agencies	Hawaii Business Development and Support Division
State Opportunity Zones Designation	Interactive Map of Designated Opportunity Zones
Related Legislation	Hawaii S.B. 1130, the purpose of this Act is to conform Hawaii income tax laws to the Internal Revenue Code, except as provided by this Act Introduced April 22, 2019
Related Statutes	Haw. Rev. Stat. § 235-2.3
Related Documents	List of Designated Opportunity Zones List of Projects Seeking Opportunity Fund Investments Hawaii Opportunity Zones Program FAQs Hawaii Aiea-Waipahu Opportunity Zones Fact Sheet Hawaii Aloha Stadium Opportunity Zones Fact Sheet Hawaii Downtown Chinatown Kalihi Opportunity Zones Fact Sheet Hawaii East Molokai Opportunity Zones Fact Sheet Hawaii Hilo Area Opportunity Zones Fact Sheet Hawaii Kalaeloa Opportunity Zones Fact Sheet Hawaii Kona Area Opportunity Zones Fact Sheet Hawaii Maui Opportunity Zones Fact Sheet Hawaii County Opportunity Zones Honolulu County Opportunity Zones Kauai County Opportunity Zones Maui County Opportunity Zones
Other Resources
State Contact	Mark J. Ritchie 808-587-2785
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Idaho
Related State Agencies	Idaho Commerce
State Opportunity Zones Designation
Related Legislation
Related Statutes	Idaho Code § 63-3004(a)
Related Documents	Opportunity Zones Presentation Opportunity Zones Overview
Other Resources
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Illinois
Related State Agencies	Illinois Department of Commerce and Economic Opportunity
State Opportunity Zones Designation	List of Designated Opportunity Zones
Related Legislation
Related Statutes	ILCS Chapter 35 § 5/1501(a)(11)
Related Documents	State, Local and Federal Economic Development Assistance Programs Overview October 2, 2018 Economic Development Incentives for Opportunity Zones October 2018 Finding Housing Opportunities in Opportunity Zones Press Release: Illinois Gov. Rauner announces Opportunity Zones May 18, 2018 Programs Offered By the Illinois Finance Authority That Could Be Complementary To Opportunity Zones
Other Resources	Chicago Opportunity Zones
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Indiana
Related State Agencies	Indiana Opportunity Zones Indiana Investment Consortium State Opportunity Zones Page
State Opportunity Zones Designation	Indiana Opportunity Zones Nominations
Related Legislation
Related Statutes	Ind. Code § 6-3-1-11
Related Documents	Press Release: Gov. Holcomb Nominates 156 Opportunity Zones April 19, 2018
Other Resources
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Iowa
Related State Agencies	Iowa Economic Development
State Opportunity Zones Designation
Related Legislation
Related Statutes	Iowa Code § 422.3(5)(a) Iowa Code § 422.32(1)(h)
Related Documents	Opportunity Zone Committee Members Opportunity Zones Nominated Tracts Press Release: Governor Reynolds, Lt. Governor Gregg announce Nominations for Iowa Opportunity Zones April 20, 2018 Iowa Economic Development Authority Currently Accepting Nomination Applications Project and Business Investment Opportunities in Iowa’s Opportunity Zones Interactive Map of Iowa Opportunity Zones Des Moines Opportunity Zones Investment Prospectus Iowa Designated Qualified Opportunity Zone
Other Resources
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Kansas
Related State Agencies	Kansas Department of Commerce Opportunity Zones page
State Opportunity Zones Designation	Kansas Map of Nominated Opportunity Zones
Related Legislation
Related Statutes	Kan. Stat. Ann. § 79-32,109(a)(1)
Related Documents	Information on Kansas Opportunity Zones Kansas Opportunity Zones FAQs
Other Resources
State Contact	Amy Selm 785-296-3074
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Kentucky
Related State Agencies	Kentucky Cabinet for Economic Development
State Opportunity Zones Designation
Related Legislation	Kentucky HB 203, An act creating the Kentucky Rural and Opportunity Zones Jobs Act Introduced February 5, 2019
Related Statutes	Ky. Rev. Stat. Ann. § 141.010(14)
Related Documents	Opportunity Zones Fact Sheet Press Release: Gov. Bevin: Kentucky Opportunity Zone Initiative Holds Promise of Economic Growth for Local Communities Kentucky Opportunity Zones Investment Opportunities Kentucky Cabinet for Economic Development Opportunity Zones RFI Submission February 12, 2018
Other Resources
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Louisiana
Related State Agencies	Louisiana Economic Development Louisiana Opportunity Zones
State Opportunity Zones Designation	Louisiana Interactive Map of Opportunity Zones Nominations List of Opportunity Zones Designations
Related Legislation	Louisiana H.B. 549, adds structures located in opportunity zones to the property eligible to participate in the Restoration Tax Abatement program Introduced March 29, 2019
Related Statutes	La. Rev. Stat. Ann. § 47:293(1) La. Rev. Stat. Ann. § 47:287.701
Related Documents	Louisiana Economic Development Open Public Comment Period on Opportunity Zones March 9, 2018 Submit a Louisiana Project for Opportunity Zones Pipeline List of Opportunity Zones Projects
Other Resources
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Maine
Related State Agencies	Maine Department of Economic and Community Development
State Opportunity Zones Designation	Map of Designated Opportunity Zones List of Designated Opportunity Zones
Related Legislation
Related Statutes	Chapter 474
Related Documents	Press Release: Governor LePage Selects Census Tracts to Participate in Federal Opportunity Zones Program Article: Maine Governor LePage Will Pick 31 Places to Get Tax Breaks March 31, 2018 Maine DECD Seeks Input in Identifying Possible Opportunity Zones
Other Resources
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Maryland
Related State Agencies	Maryland Department of Housing and Community Development
State Opportunity Zones Designation	Map of Nominated Opportunity Zones
Related Legislation	Maryland S.B. 581, an act concerning Economic, Housing, and Community Development Tax Credits – Opportunity Zone Enhancement Program Incentives Enrolled April 8, 2019 Fiscal Note April 8, 2019 Maryland HB 1141, Qualified Maryland Housing Tax Credit Introduced February 12, 2019 Maryland SB 663, Commerce, Housing, and Community Development - Opportunity Zones Introduced February 4, 2019 Maryland SB 174, More Opportunities for Marylanders Act of 2019 Introduced January 21, 2019
Related Statutes	Md. Code Ann. Tax-Gen. § 10-108 Md. Code Ann. Tax-Gen. § 10-204(i) Md. Code Ann. Tax-Gen. § 10-210.1(b)(3) Md. Code Ann. Tax-Gen. § 1-101(k) Md. Code Ann. Tax-Gen. § 10-305(d)(4) Md. Code Ann. Tax-Gen. § 10-310 Maryland Administrative Release No. 38
Related Documents	Press Release: Governor Hogan Signs Major Expansion of Opportunity Zone Initiative 2019 Executive Order: Maryland Opportunity Zones Leadership Task Force January 1, 2019 Press Release: Maryland Announces Selection of State’s New Opportunity Zones April 20, 2018 Frequently Asked Questions Press Release: Rutherford Chairs First Maryland Opportunity Zones Leadership Task Force Meeting February 22, 2019 Maryland Opportunity Zones Maps by County 2019 Maryland Opportunity Zone Leadership Task Force Report Maryland Opportunity Zones at a Glance
Other Resources	Maryland Opportunity Zones Information Exchange
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Massachusetts
Related State Agencies	Massachusetts Opportunity Zones Program
State Opportunity Zones Designation	Interactive Map of Designated Opportunity Zones
Related Legislation
Related Statutes	Mass. Gen. L. Chapter 62 § 1
Related Documents	Frequently Asked Opportunity Zone Questions Opportunity Zone Designations Announced Additional Programs that Complement Opportunity Zone Development Opportunity Zones in Massachusetts Press Release: Baker-Polito Administration Opens Opportunity Zones Application Process March 9, 2018 Press Release: Baker-Polito Administration Submits Opportunity Zones Designations to U.S. Treasury Department April 19, 2018
Other Resources
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Michigan
Related State Agencies	Michigan State Housing Development Authority Michigan Opportunity Zones
State Opportunity Zones Designation	Opportunity Zones Designations by Tract Michigan Opportunity Zones Prosperity Region Maps
Related Legislation
Related Statutes	Mich. Comp. Laws Ann. § 206.12(3) Mich. Comp. Laws Ann. § 206.607(6)
Related Documents	Michigan Executive Directive 2019 - 08 Opportunity Zones Frequently Asked Questions Opportunity Zones Map Index Michigan Opportunity Zones Guide to Market Your Community Opportunity Zones Opportunity Zones Referral Form Opportunity Zones Projects
Other Resources	Michigan Opportunity Zones - Sign-up for Updates Michigan Opportunity Zones Referral Form Methodology Used for Opportunity Zones Designations State Opportuntity Zones Information and Resource Webpage
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Minnesota
Related State Agencies	Minnesota Employment and Economic Development
State Opportunity Zones Designation	Minnesota Designated Opportunity Zones
Related Legislation
Related Statutes	Minn. Stat. § 290.01, Subd. 31
Related Documents
Other Resources
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Mississippi
Related State Agencies	Mississippi Development Authority
State Opportunity Zones Designation
Related Legislation	Mississippi HB 1704, Income tax; revise certain provisions to address investment in federally designated qualified opportunity zones Introduced January 1, 2019, Died in Committee February 27, 2019
Related Statutes
Related Documents	Form 80-105, Line 39 Memo 2019-2020 QAP Amendment Opportunity Zones Special Allocation Cycle January 9, 2019
Other Resources
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Missouri
Related State Agencies	Missouri Department of Economic Development
State Opportunity Zones Designation	Map of Nominated Opportunity Zones
Related Legislation
Related Statutes	Mo. Rev. Stat. § 143.091
Related Documents	List of Nominated Opportunity Zones Missouri’s Nominated Opportunity Zones Opportunity Zones Webinar Series Presentation (September 26) Opportunity Zones Webinar Series Presentation (October 3) Press Release: Governor Eric Greitens and Senator Roy Blunt Announce Missouri’s New Opportunity Zones April 10, 2018
Other Resources	Opportunity Zones Webinar Series (Video)
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Montana
Related State Agencies	Montana Department of Commerce Community Development Division
State Opportunity Zones Designation	Map of Montana's Eligible Opportunity Zones
Related Legislation
Related Statutes	Mont. Code Ann. § 15-30-2101(13) Mont. Code Ann. § 15-31-113
Related Documents	Montana Next Steps for Opportunity Zones Montana Investors Designated Opportunity Zones
Other Resources
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Nebraska
Related State Agencies	Nebraska Department of Economic Development Nebraska Opportunity Zones Program
State Opportunity Zones Designation	Nebraska Eligible Opportunity Zones Map
Related Legislation	Nebraska L.B. 87, bill would make OZs a priority in allocating affordable housing trust fund money; Also makes OZs preferred locations for state’s Enterprise Zones Act Intoroduced January 10, 2019
Related Statutes	Neb. Rev. Stat. § 77-2714
Related Documents	Nebraska Department of Economic Development Opportunity Zones Proposal Submission Form Information Nebraska Opportunity Zone: Adams County, Census Tract 9660
Other Resources
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Nevada
Related State Agencies	Nevada Governor's Office of Economic Development
State Opportunity Zones Designation	Nevada Designated Opportunity Zones Map
Related Legislation
Related Statutes	Has no state income tax/generally does not tax capital gains.
Related Documents	Nevada Press Release: Governor Sandoval Nominates 61 Opportunity Zones April 23, 2018 Nevada Press Release: Public Comment Open to Nominate Opportunity Zones April 5, 2018
Other Resources
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New Hampshire
Related State Agencies	New Hampshire Economic Development
State Opportunity Zones Designation	Opportunity Zone Designations by County or Municipality
Related Legislation
Related Statutes	N.H. Rev. Stat. Ann. Chapter 158 § 77-A:1, N.H. Rev. Stat. Ann. § 77:2
Related Documents	Press Release: Gov. Sununu Nominates 27 Tracts for Federal Opportunity Zones Key Considerations to Prepare Communities for Opportunity Zone Investments Opportunity Zone Review for New Hampshire Communities October 2, 2018
Other Resources
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New Jersey
Related State Agencies	New Jersey Department of Community Affairs New Jersey Opportunity Zones
State Opportunity Zones Designation	Interactive Map of Designated Opportunity Zones Static Map of Designated Opportunity Zones by Census Tract
Related Legislation
Related Statutes
Related Documents	Notice: Federal Tax Cuts and Jobs Act (TCJA) – Opportunity Zones List of Designated Opportunity Zones by Census Tract New Jersey Governor Submits Recommend Opportunity Zones to U.S. Treasury New Jersey Opportunity Zones 'One-Stop Shop' Is Open for Business New Jersey Opportunity Zone Navigator New Jersey Opportunity Zone Strategic Planning New Jersey Opportunity Zones Strategies for Success Municipalities with Opportunity Zones
Other Resources
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New Mexico
Related State Agencies	New Mexico Economic Development
State Opportunity Zones Designation	New Mexico Opportunity Zones Map
Related Legislation
Related Statutes	NMSA 1978 § 7-2-2(J) NMSA 1978 § 7-2A-2(H)
Related Documents	Opportunity Zones Q&A State Offers $1 Million Bonus to Certain Opportunity Zones Projects Opportunity Zones Financial Resources for Businesses Opportunity Zones Resources for Communities Opportunity Zones Resources for Investors Opportunity Zones Resources for Partners Submit New Mexico Opportunity Zone Project
Other Resources	NM Opportunity Zone Hub
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New York
Related State Agencies	New York Empire State Development
State Opportunity Zones Designation	List of Final Opportunity Zones Recommendations New York Opportunity Zones Map
Related Legislation	New York S3401, an act to amend the tax law and the administrative code of the city of New York, in relation to investment income Introduced February 6, 2019
Related Statutes	N.Y. Tax Law § 612(a) N.Y. Tax Law § 208(9)
Related Documents
Other Resources
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North Carolina
Related State Agencies	North Carolina Department of Commerce
State Opportunity Zones Designation	List of Designated Opportunity Zones North Carolina Opportunity Zones Map
Related Legislation	H.R. 1 Sec 13823 Sub Z H.R. 828
Related Statutes	N.C. Gen. Stat. § 105-228.90(b)(1b)
Related Documents	Announcement: Treasury, IRS Issue Proposed Regulations on New Opportunity Zone Tax Incentive October 19, 2018
Other Resources
State Contact	David Rhoades N.C. Commerce 919-814-4611
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North Dakota
Related State Agencies	North Dakota Department of Commerce
State Opportunity Zones Designation	North Dakota Eligible Opportunity Zones Map
Related Legislation
Related Statutes	N.D. Cent. Code § 57-38-01(5)
Related Documents	North Dakota List of Eligible Opportunity Zones Opportunity Zones Survey for Potential Investment
Other Resources
State Contact	James Leiman Director of Economic Development and Finance Division 701-328-5300
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Ohio
Related State Agencies	Ohio Development Services Agency Ohio Opportunity Zones
State Opportunity Zones Designation	Ohio Map of Nominated Opportunity Zones
Related Legislation	Ohio SB 8, Authorize Tax Credit for Investment in Opportunity Zones Introduced February 12, 2019 Ohio HB 727 Introduced August 29, 2018 Ohio H.B. 166, Amended Substitute House Bill Number 166 Enacted July 18, 2019
Related Statutes	Ohio Rev. Code Ann. § 5701.11(A)(1)
Related Documents	Ohio Opportunity Zone Tax Credit Guidelines November 1, 2019 Executive Budget Fiscal Years 2020-2021 March 18, 2019 Incentive to Bring Investment to Local Opportunity Zones Announced March 13, 2019 Ohio Opportunity Zones Tax Credit Program FAQs – 2020 Application Round Ohio Opportunity Zones Excel Sheet About Ohio Opportunity Zones List of Projects Submitted in Opportunity Zones
Other Resources
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Oklahoma
Related State Agencies	Oklahoma Department of Commerce
State Opportunity Zones Designation	Oklahoma Opportunity Zones Map
Related Legislation
Related Statutes	Okla. Stat. 68 § 2353(3) Okla. Stat. 68 § 2353(2) Oklahoma OS 62-690.18 May 30, 1990
Related Documents	Press Release: Collaborative Initiative to Promote Federal Opportunity Zones March 18, 2019 Business Incentives and Tax Guide Fiscal Year 2019 March 18, 2019
Other Resources
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Oregon
Related State Agencies	Business Oregon Opportunity Zones
State Opportunity Zones Designation	Map of Nominated Opportunity Zones June 6, 2018
Related Legislation
Related Statutes	Or. Rev. Stat. § 316.012 Or. Rev. Stat. § 317.010(7)
Related Documents	Oregon Opportunity Zones Map
Other Resources	Association of Oregon Counties: Oregon Seeks Input as it Nominates Areas for Federal Opportunity Zones Designation
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Pennsylvania
Related State Agencies	Pennsylvania Department of Community and Economic Development
State Opportunity Zones Designation	List of Nominated Opportunity Zones
Related Legislation
Related Statutes	Pa. Stat. Ann. 72 § 7301
Related Documents	PA Federal Opportunity Zones P A Final FOZ Spreadsheet PA Qualified Opportunity Zone Fact Sheet
Other Resources
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Puerto Rico
Related State Agencies
State Opportunity Zones Designation
Related Legislation
Related Statutes
Related Documents	Puerto Rico Draft Opportunity Zone Regulations
Other Resources
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Rhode Island
Related State Agencies	Rhode Island Commerce
State Opportunity Zones Designation
Related Legislation	Rhode Island H 5151, Relating To Making Appropriations In Support of FY 2020 Enacted July 5, 2019 Rhode Island SB 668, Rhode Island Opportunity Zone Tax Credit And Tax Exemption Act Introduced March 21, 2019 Rhode Island H 5808, relating to taxation - Pawtucket/Centralfalls Opportunity Zones Income Tax Credit Act Introduced March 6, 2019
Related Statutes	R.I. Gen. Laws § 44-30-6 R.I. Gen. Laws § 44-11-11
Related Documents	Rhode Island Opportunity Zones Property Site Search Rhode Island Opportunity Zones Project Form Rhode Island Opportunity Zones Investor Form
Other Resources
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South Carolina
Related State Agencies	South Carolina Opportunity Zones
State Opportunity Zones Designation	South Carolina Nominated Opportunity Zones
Related Legislation	South Carolina H 3186 Introduced December 18, 2018
Related Statutes	S.C. Code Ann. § 12-6-40(A)(1)(a)
Related Documents	South Carolina Opportunity Zones map South Carolina Opportunity Zone Grant Fund Application
Other Resources
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Tennessee
Related State Agencies	Tennessee Department of Economic & Community Development
State Opportunity Zones Designation	List and Static Map of Qualified Opportunity Zones
Related Legislation
Related Statutes	Tenn. Code Ann. § 67-4-2006
Related Documents	Tennessee Department of Economic and Community Development Opportunity Zones Directory Submission Form for Tennessee Opportunity Zones Projects Directory of Tennessee Focused Qualified Opportunity Funds
Other Resources	Webinar on Opportunity Zones in Tennessee hosted by ECD and the Tennessee Banker’s Association August 16, 2018
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Texas
Related State Agencies	T exas Economic Development
State Opportunity Zones Designation	Texas Opportunity Zones Nominations Listing
Related Legislation	Texas HB 2397, relating to a sales and use tax refund and franchise tax credit for certain businesses that make investments in qualified opportunity zones Introduced February 25, 2019 Texas SB 826, Relating to rural and opportunity funds and insurance tax credits for certain investments in those funds; imposing a monetary penalty; authorizing fees Introduced February 14, 2019 Texas H.B. 1000, Relating to rural and opportunity funds and insurance tax credits for certain investments in those funds; imposing a monetary penalty; authorizing fees Introduced February 5, 2019
Related Statutes	Tex. Tax Code Ann. § 171.0001(9)
Related Documents	Texas Governor Submits Opportunity Zones Designations To The U.S. Treasury Department Texas Opportunity Zones map H.B. 2397 Fiscal Note April 3, 2019
Other Resources
State Contact	Cole Nieman Finance Specialist, Economic Development Finance, 512-936-0250
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Utah
Related State Agencies	Utah Governor's Office of Economic Development
State Opportunity Zones Designation	Opportunity Awaits: Statewide Opportunity Zones Announced
Related Legislation
Related Statutes	Utah Code Ann. § 59-10-103(2) Utah Code Ann. § 59-7-101(19)
Related Documents	Investment Opportunities Beaver County, Utah Investment Opportunities Box Elder County, Utah Investment Opportunities Cache County, Utah Investment Opportunities Carbon County, Utah Investment Opportunities Duchesne County, Utah Investment Opportunities Garfield County, Utah Investment Opportunities Grand County, Utah Investment Opportunities Iron County, Utah Investment Opportunities Millard County, Utah Investment Opportunities San Juan County, Utah Investment Opportunities Sanpete County, Utah Investment Opportunities Sevier County, Utah Utah Opportunity Zones by County Utah Opportunity Zones Map
Other Resources
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Vermont
Related State Agencies	Vermont Agency of Commerce and Community Development
State Opportunity Zones Designation	Interactive Map of Designated Opportunity Zones
Related Legislation	Vermont H 442, An act relating to downtown and village center tax credits in an opportunity zone Introduced February 26, 2019
Related Statutes	Vt. Stat. Ann. 32 § 5824
Related Documents	Vermont Opportunity Zones Summit Presentation June 2012, 2018 Press Release: Vermont Opportunity Zones Designations March 21, 2019 Vermont Agency of Commerce and Community Development Opportunity Zones Designation Update/Process March 9, 2018 Press Release: Vermont Governor Phil Scott Releases Draft Recommendations for Opportunity Zones Designations March 9, 2018
Other Resources	Vermont Center for Geographic Information Opportunity Zones Recommendations May 2, 2018
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Virginia
Related State Agencies	Virginia Department of Housing and Community Development Opportunity Virginia
State Opportunity Zones Designation	Virginia’s Designated Qualified Opportunity Zones
Related Legislation	Virginia HB 2460 Income tax; state; credit for solar energy equipment Introduced January 9, 2019 Virginia HB 2165 Income tax; state; credit for solar energy equipment Introduced January 8, 2019 Virginia SB 1496 Installed Solar Energy Equipment Program Grant Fund; created Introduced January 8, 2019
Related Statutes	Va. Code Ann. § 58.1-301(B)
Related Documents	Governor Northam Announces Launch of Opportunity Virginia October 22, 2019 Press Release: Governor Northam Announces Initiative to Encourage Economic Growth in Virginia’s Opportunity Zones April 11, 2019 Fact Sheet Press Release: Governor Northam Announces Nomination of 212 Opportunity Zones April 19, 2018 List of 212 Nominated Opportunity Zones PDF Map of the Nominated Opportunity Zones Proportionality at GOVA & EDO Regions Maps Virginia Opportunity Zones Fact Sheet Virginia Qualified Opportunity Zones
Other Resources	Opportunity Virginia
State Contact	Kristen Dahlman
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Washington
Related State Agencies	Washington Department of Commerce Opportunity Zones-Specific Page
State Opportunity Zones Designation
Related Legislation	Washington H.B. 1324, Creating the Washington rural development and opportunity zone act Engrossed April 22, 2019 Washington HB 1324, creating the Washington rural development and opportunity zones act Introduced March 1, 2019 SB 5423
Related Statutes
Related Documents	House Bill Analysis 2019 House Bill Report DC Opportunity Zone Marketplace Additional Incentives for Washington, D.C., Opportunity Zones Projects Tools to Support Current Residents and Small Businesses in Opportunity Zones
Other Resources
State Contact	Sarah Lee Washington State Department of Commerce
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West Virginia
Related State Agencies	West Virginia Department of Commerce
State Opportunity Zones Designation
Related Legislation	West Virginia 2828, relating to promoting investment in a Qualified Opportunity Zone Vetoed March 27, 2019
Related Statutes	W. Va. Code § 11-21-9(a)-(d) W. Va. Code § 11-24-3(a)-(c
Related Documents	West Virginia 2828 Veto Message March 27, 2019
Other Resources	Opportunity Zone Proposal
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Wisconsin
Related State Agencies	Wisconsin Economic Development Corporation
State Opportunity Zones Designation	Wisconsin Designated Opportunity Zones
Related Legislation	Wisconsin H.B. 532, Relating to Income and Franchise Tax Benefit for Investment in Wisconsin Opportunity Zones and Providing a Penalty Enacted March 3, 2020
Related Statutes	Wis. Stat. § 71.01(6)(k) Wis. Stat. § 71.22(4)(k)
Related Documents	Capital Gain Exclusion - Investment in a Wisconsin Qualified Opportunity Fund Fact Sheet 1121 March 6, 2020 U.S. Department of Treasury Approves Governor Walker’s 120 Economic Opportunity Zone Designations April 9, 2019 Press Release: Governor Walker Announces 120 Economic Opportunity Zones Recommendations March 21, 2018 Wisconsin Governor Scott Walker Opportunity Zones Letter Projects in Wisconsin Opportunity Zones
Other Resources	Opportunity Zone Webinar December 18, 2018
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Wyoming
Related State Agencies	Wyoming Economic Development Agency
State Opportunity Zones Designation	Wyoming List of Opportunity Zones Nominations
Related Legislation
Related Statutes
Related Documents
Other Resources
State Contact	Josh Keefe 307-777-2882
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Washington D.C.
Related State Agencies	Office of the Deputy Mayor for Planning and Economic Development
State Opportunity Zones Designation	Interactive Map of Designated Opportunity Zones Static Map of Designated Opportunity Zones May 18, 2018
Related Legislation
Related Statutes	D.C. Code Ann. § 47-1801.04(28)
Related Documents	List of Nominated Opportunity Zones Spreadsheet of Nominated Opportunity Zones Press Release: Bowser Administration Seeks Public Input on Opportunity Zones February 28, 2018 Opportunity Zone Fund Manager Meeting Presentation June 6, 2018 Mayor Bowser Nominates 25 DC Census Tracts for Federal Opportunity Zone Program Bowser Administration Shares Update on Opportunity Zones Bowser Administration Seeks Public’s Input on Opportunity Zones
Other Resources

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					1 Novogradac 2020 NMTC Application Recording More Information	2 Novogradac 2020 NMTC Application Recording More Information
3 Novogradac 2020 NMTC Application Recording More Information	4 Novogradac 2020 NMTC Application Recording More Information	5 Novogradac 2020 NMTC Application Recording More Information	6 Novogradac 2020 NMTC Application Recording More Information	7 Novogradac 2020 NMTC Application Recording More Information Novogradac 2020 Year-End Tax Provisions Webinar More Information	8 Novogradac 2020 NMTC Application Recording More Information	9 Novogradac 2020 NMTC Application Recording More Information
10 Novogradac 2020 NMTC Application Recording More Information	11 Novogradac 2020 NMTC Application Recording More Information	12 Novogradac 2020 NMTC Application Recording More Information Novogradac Implementing and Accessing New $25 Billion Rental Assistance Webinar More Information	13 Novogradac 2020 NMTC Application Recording More Information	14 Novogradac 2020 NMTC Application Recording More Information Novogradac 2021 RAD Public Housing Virtual Conference More Information	15 Novogradac 2020 NMTC Application Recording More Information Novogradac 2021 RAD Public Housing Virtual Conference More Information	16 Novogradac 2020 NMTC Application Recording More Information
17 Novogradac 2020 NMTC Application Recording More Information	18 Novogradac 2020 NMTC Application Recording More Information	19 Novogradac 2020 NMTC Application Recording More Information	20 Novogradac 2020 NMTC Application Recording More Information	21 Novogradac 2020 NMTC Application Recording More Information Novogradac 2021 New Markets Tax Credit Virtual Conference More Information	22 Novogradac 2020 NMTC Application Recording More Information Novogradac 2021 New Markets Tax Credit Virtual Conference More Information	23 Novogradac 2020 NMTC Application Recording More Information
24 Novogradac 2020 NMTC Application Recording More Information	25 Novogradac 2020 NMTC Application Recording More Information	26 Novogradac 2020 NMTC Application Recording More Information	27 Novogradac 2020 NMTC Application Recording More Information	28 Novogradac 2020 NMTC Application Recording More Information	29 Novogradac 2020 NMTC Application Recording More Information	30 Novogradac 2020 NMTC Application Recording More Information
31 Novogradac 2020 NMTC Application Recording More Information

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