South Carolina has conformed to the federal tax code since Opportunity Zone legislation was implemented in the IRC, and has adopted its provisions.
South Carolina has designated 135 Qualified Opportunity Zones, which is 15 more than the United States median of 120, and 18 fewer than the United States average of 153. These zones are located in 46 different counties, out of a possible 46 total counties that exist within the state. Opportunity Funds can invest in 100% of the counties in South Carolina.
Greenville and Richland County house the largest number of zones within the state at 9, which is 1 higher than the next most represented county in the state.
Simple & Easy to Understand