Massachusetts has decoupled itself from federal tax code provisions regarding Opportunity Zone tax deferral and treatment.
Massachusetts has designated 138 Qualified Opportunity Zones, which is 18 more than the United States median of 120, and 15 fewer than the United States average of 153. These zones are located in 12 different counties, out of a possible 14 total counties that exist within the state. Opportunity Funds can invest in 86% of the counties in Massachusetts.
Worchester and Essex County house the largest number of zones within the state at 20, which is 2 higher than the next most represented county in the state.
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