Louisiana automatically conforms to federal tax code as it is amended, and has fully adopted new Opportunity Zone legislation.
Louisiana has designated 150 Qualified Opportunity Zones, which is 30 more than the United States median of 120, and 3 fewer than the United States average of 153. These zones are located in 49 different counties, out of a possible 64 total parishes that exist within the state. Opportunity Funds can invest in 77% of the parishes in Louisiana.
Orleans Parish houses the largest number of zones within the state at 25, which is 3 higher than the next most represented parish in the state.