Hawaii has conformed to the federal tax code since Opportunity Zone legislation was implemented in the IRC, and has adopted its provisions.
Hawaii has designated 25 Qualified Opportunity Zones, which is 95 fewer than the United States median of 120, and 128 fewer than the United States average of 153. These zones are located in 4 different counties, out of a possible 4 total counties that exist within the state. Opportunity Funds can invest in 100% of the counties in Hawaii.
Honolulu County houses the largest number of zones within the state at 13, which is 7 higher than the next most represented county in the state.
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