Iowa has conformed to the federal tax code since Opportunity Zone legislation was implemented in the IRC, and has adopted its provisions.
Iowa has designated 62 Qualified Opportunity Zones, which is 58 fewer than the United States median of 120, and 91 fewer than the United States average of 153. These zones are located in 39 different counties, out of a possible 99 total counties that exist within the state. Opportunity Funds can invest in 39% of the counties in Iowa.
Johnson County houses the largest number of zones within the state at 4, which is 1 higher than the next most represented county in the state.
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