State Opportunity Zones Legislation
2019
Enacted
Ohio H.B. 166, Amended Substitute House Bill Number 166
Enacted July 18, 2019
Rhode Island H 5151, Relating To Making Appropriations In Support of FY 2020
Enacted July 5, 2019
Louisiana Act 251, Adds structures located in opportunity zones to the property eligible to participate in the Restoration Tax Abatement program
Enacted June 11, 2019
Connecticut SB 570, an act concerning opportunity zones
Public Law June 13, 2019
Hawaii S.B. 1130, Conforms Hawaii income and estate and generation-skipping transfer tax laws to the Internal Revenue Code of 1986, as amended as of December 31, 2018
Enacted June 12, 2019
Maryland S.B. 581, an act concerning Economic, Housing, and Community Development Tax Credits – Opportunity Zone Enhancement Program Incentives
Enacted April 30, 2019
Arkansas S.B. 196, to provide state tax incentives related to investments in opportunity zones
Enacted February 26, 2019
Introduced
Wisconsin H.B. 532, Relating to Income and Franchise Tax Benefit for Investment in Wisconsin Opportunity Zones and Providing a Penalty
Introduced Oct. 14, 2019
Wisconsin S.B. 440 to provide additional opportunity zones tax benefit
Sept. 24, 2019
California draft language for opportunity zones conformity in tax code
Released Aug. 23, 2019
Massachusetts H. 3918, an act relative to opportunity zones in gateway cities
Introduced June 24, 2019
Michigan S.B. 378, would create a research and development tax credit that can be claimed under Michigan’s Corporate Income Tax
Introduced June 13, 2019
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
Passed Assembly May 30, 2019
West Virginia H.B. 113, Establishing tax incentive for new business activity in qualified opportunity zones
Introduced May 20, 2019
Washington H.B. 1324, Creating the Washington rural development and opportunity zone act
Engrossed April 22, 2019
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
Louisiana H.B. 274, Establishes a tax credit pilot program for certain Louisiana-based manufacturing industries
Introduced March 28, 2019
West Virginia 2828, relating to promoting investment in a Qualified Opportunity Zone
Vetoed March 27, 2019 (Introduced February 1, 2019)
Veto Message by the Governor
March 27, 2019
California S.B. 315, Governor’s Office of Business and Economic Development: opportunity zones: promise zones
Amended in Senate March 21, 2019
Rhode Island S.B. 668, Rhode Island Opportunity Zone Tax Credit And Tax Exemption Act
Introduced March 21, 2019
Vermont H. 442, An act relating to downtown and village center tax credits in an opportunity zone
Introduced February 26, 2019
California AB 791, Income taxes: credits: low-income housing: qualified opportunity zones
Introduced February 20, 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
Virginia H.B. 2460 Income tax; state; credit for solar energy equipment
Introduced January 9, 2019
Virginia H.B. 2165 Income tax; state; credit for solar energy equipment
Introduced January 8, 2019
Virginia S.B. 1496 Installed Solar Energy Equipment Program Grant Fund; created
Introduced January 8, 2019
California S.B. 25, as amended, California Environmental Quality Act: projects funded by qualified opportunity zones; zone funds or other public funds
Amended in Senate April 30, 2019
Senate Floor Analyses (May 15, 2019)
Senate Judiciary (April 22, 2019)
Senate Environmental Quality (April 9, 2019)
Rhode Island H. 5808, relating to taxation - Pawtucket/Centralfalls Opportunity Zone Income Tax Credit Act
Introduced March 6, 2019
Washington H.B. 1324, creating the Washington rural development and opportunity zone act
Introduced March 1, 2019
Texas H.B. 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
Fiscal Note
April 3, 2019
Texas S.B. 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
Maryland H.B. 1141, Qualified Maryland Housing Tax Credit
Introduced February 12, 2019
Ohio S.B. 8, Authorize tax credit for investment in opportunity zone
Introduced February 12, 2019
New York S. 3401, 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
Kentucky H.B .203, An act creating the Kentucky Rural and Opportunity Zone Jobs Act
Introduced February 5, 2019
Maryland S.B. 663, Commerce, Housing, and Community Development - Opportunity Zones
Introduced February 4, 2019
Connecticut Proposed Bill 6552, an act concerning exemptions from certain historic preservation requirements
Introduced January 28, 2019
Florida H.B. 481, Amends Florida Enterprise Act as Florida Opportunity Act
Introduced January 22, 2019
Florida S.B. 1480, an act relating to opportunity zones; reviving, readopting, and amending
Introduced February 26, 2019
Maryland S.B. 174, More Opportunities for Marylanders Act of 2019
Introduced January 21, 2019
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 Zone Act
Intoroduced January 10, 2019
Mississippi H.B. 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
2018
Enacted
Introduced
South Carolina H. 3186
Introduced December 18, 2018
Puerto Rico S. 1147, to create the "Puerto Rico Economic Development Opportunity Zones Development Act of 2018"
Introduced November 7, 2018
English Translation Provided Through Google Translate
Puerto Rico S. 1147 (Original Version)
Press Release: Governor Rosselló signs Opportunity Zones Development Act
May 14, 2019
Ohio H.B. 727
Introduced August 29, 2018
Other
California Budget Trailer Bill Language: Opportunity Zones Conformity
May 21, 2019
Supporting Tribal Opportunity Zones and Job Creation Legislation
2019
Oklahoma OS 62-690.18
May 30, 1990
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