Nebraska automatically conforms to federal tax code as it is amended, and has fully adopted new Opportunity Zone legislation.
Nebraska has designated 44 Qualified Opportunity Zones, which is 76 fewer than the United States median of 120, and 109 fewer than the United States average of 153. These zones are located in 18 different counties, out of a possible 93 total counties that exist within the state. Opportunity Funds can invest in 19% of the counties in Nebraska.
Douglas County houses the largest number of zones within the state at 15, which is 7 higher than the next most represented county in the state.
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