State Tax Maps
Interactive state-by-state reference maps. Compare capital gains tax rules, estate exemptions, opportunity zone conformity, filing status multipliers, and marital property paradigms across all 50 states and key localities.
Opportunity Zone Conformity · IRC §1400Z-2
State conformity to QOZ gain deferral and 10-year exclusion. Non-conforming states tax the gain in the year of the QOF investment.
No income tax (moot)
Conforms to IRC §1400Z-2
Partial conformity
Does not conform
N/A / territory
fed·salt · every value cited to primary .gov statute · click any state for the sourcefed-salt.com
TY2025. All cited facts from state statutes and DOR guidance. Several major states do not conform; click each tile for the verbatim cited source.