Maryland automatically conforms to federal tax code as it is amended, and has fully adopted new Opportunity Zone legislation.
Maryland has designated 149 Qualified Opportunity Zones, which is 29 more than the United States median of 120, and 4 fewer than the United States average of 153. These zones are located in 23 different counties, out of a possible 24 total counties that exist within the state. Opportunity Funds can invest in 96% of the counties in Maryland.
Baltimore County houses the largest number of zones within the state at 42, which is 17 higher than the next most represented county in the state.
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