Kentucky has conformed to the federal tax code since Opportunity Zone legislation was implemented in the IRC, and has adopted its provisions.
Kentucky has designated 144 Qualified Opportunity Zones, which is 24 more than the United States median of 120, and 9 fewer than the United States average of 153. These zones are located in 84 different counties, out of a possible 120 total counties that exist within the state. Opportunity Funds can invest in 70% of the counties in Kentucky.
Jefferson County houses the largest number of zones within the state at 19, which is 12 higher than the next most represented county in the state.
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