Ohio has conformed to the federal tax code since Opportunity Zone legislation was implemented in the IRC, and has adopted its provisions.
Ohio has designated 320 Qualified Opportunity Zones, which is 200 more than the United States median of 120, and 167 more than the United States average of 153. These zones are located in 73 different counties, out of a possible 88 total counties that exist within the state. Opportunity Funds can invest in 83% of the counties in Ohio.
Cuyahoga County houses the largest number of zones within the state at 64, which is 21 higher than the next most represented county in the state.
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