Connecticut automatically conforms to federal tax code as it is amended, and has fully adopted new Opportunity Zone legislation.
Connecticut has designated 72 Qualified Opportunity Zones, which is 48 fewer than the United States median of 120, and 81 fewer than the United States average of 153. These zones are located in 8 different counties, out of a possible 8 total counties that exist within the state. Opportunity Funds can invest in 100% of the counties in Connecticut.
Hartford County houses the largest number of zones within the state at 23, which is 4 higher than the next most represented county in the state.