Idaho has conformed to the federal tax code since Opportunity Zone legislation was implemented in the IRC, and has adopted its provisions.
Idaho has designated 28 Qualified Opportunity Zones, which is 92 fewer than the United States median of 120, and 125 fewer than the United States average of 153. These zones are located in 21 different counties, out of a possible 44 total counties that exist within the state. Opportunity Funds can invest in 48% of the counties in Idaho.
Canyon County houses the largest number of zones within the state at 3, which is 1 higher than the next most represented county in the state.
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