Indiana has conformed to the federal tax code since Opportunity Zone legislation was implemented in the IRC, and has adopted its provisions.
Indiana has designated 156 Qualified Opportunity Zones, which is 36 more than the United States median of 120, and 3 more than the United States average of 153. These zones are located in 58 different counties, out of a possible 92 total counties that exist within the state. Opportunity Funds can invest in 63% of the counties in Indiana.
Marion County houses the largest number of zones within the state at 36, which is 21 higher than the next most represented county in the state.