Montana automatically conforms to federal tax code as it is amended, and has fully adopted new Opportunity Zone legislation.
Montana has designated 25 Qualified Opportunity Zones, which is 95 fewer than the United States median of 120, and 128 fewer than the United States average of 153. These zones are located in 24 different counties, out of a possible 56 total counties that exist within the state. Opportunity Funds can invest in 43% of the counties in Montana.
Sanders County houses the largest number of zones within the state at 2, which is 1 higher than the next most represented county in the state.
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