Mississippi has decoupled itself from federal tax code provisions regarding Opportunity Zone tax deferral and treatment.
Mississippi has designated 100 Qualified Opportunity Zones, which is 20 fewer than the United States median of 120, and 53 fewer than the United States average of 153. These zones are located in 43 different counties, out of a possible 82 total counties that exist within the state. Opportunity Funds can invest in 52% of the counties in Mississippi.
Hinds County houses the largest number of zones within the state at 10, which is 2 higher than the next most represented county in the state.
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