District of Columbia automatically conforms to federal tax code as it is amended, and has fully adopted new Opportunity Zone legislation.
District of Columbia has designated 25 Qualified Opportunity Zones, which is 95 fewer than the United States median of 120, and 128 fewer than the United States average of 153. These zones are located in 1 different counties, out of a possible 1 total counties that exist within the state. Opportunity Funds can invest in 100% of the counties in District of Columbia.
District of Columbia County houses the largest number of zones within the state at 25, which is 25 higher than the next most represented county in the state.
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