North Carolina has decoupled itself from federal tax code provisions regarding Opportunity Zone tax deferral and treatment.
North Carolina has designated 252 Qualified Opportunity Zones, which is 132 more than the United States median of 120, and 99 more than the United States average of 153. These zones are located in 100 different counties, out of a possible 100 total counties that exist within the state. Opportunity Funds can invest in 100% of the counties in North Carolina.
Mecklenburg County houses the largest number of zones within the state at 17, which is 4 higher than the next most represented county in the state.
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