Pennsylvania has conformed to the federal tax code since Opportunity Zone legislation was implemented in the IRC, and has adopted its provisions.
Pennsylvania has designated 300 Qualified Opportunity Zones, which is 180 more than the United States median of 120, and 147 more than the United States average of 153. These zones are located in 45 different counties, out of a possible 67 total counties that exist within the state. Opportunity Funds can invest in 67% of the counties in Pennsylvania.
Philadelphia County houses the largest number of zones within the state at 82, which is 14 higher than the next most represented county in the state.
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