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Business Facilities’ 15th Annual Rankings: State Rankings Report

Business Facilities

Tennessee is proud to be a right-to-work state with no personal income tax on wages. California, with 879 QOZs, received the lion’s share of designated Opportunity Zones, followed by Texas (628), New York (514), Florida (427), Illinois (327), Ohio (320), Pennsylvania (300), Michigan (288), Georgia (260) and North Carolina.