Multi-State Survey of State Opportunity Zones Laws (Last Updated Jan. 14, 2022)

  • Michelle Diane Layser (Creator)



This dataset provides a 50-state (and DC) survey of state-level Opportunity Zones laws, including summaries of states' Opportunity Zone tax preferences, supplemental tax preferences, and approach to Opportunity Zones conformity. Data was last updated on January 14, 2022.
Date made availableJan 14 2022
PublisherUniversity of Illinois Urbana-Champaign


  • state law
  • Opportunity Zones
  • tax incentives

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