Maine has conformed to the federal tax code since Opportunity Zone legislation was implemented in the IRC, and has adopted its provisions.
Maine has designated 32 Qualified Opportunity Zones, which is 88 fewer than the United States median of 120, and 121 fewer than the United States average of 153. These zones are located in 13 different counties, out of a possible 16 total counties that exist within the state. Opportunity Funds can invest in 81% of the counties in Maine.
Penobscot County houses the largest number of zones within the state at 7, which is 3 higher than the next most represented county in the state.
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