OZ State Tracker

State-by-state status of Opportunity Zone (QOZ) tax conformity

Data status: This dataset is a work in progress. Rows marked unverified are placeholders and should not be relied on. See the source data file for details and citations as they're added. Not tax or legal advice.

Full Partial None No income tax Unverified

State	OZ Tax Conformity	Notes	Designated OZ Tracts
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Data lives in data/states.json in this repo and is updated over time. See something wrong or out of date? Open an issue or PR.