HomeOpportunity ZonesSouth CarolinaOpportunity Zones in South Carolina: 2018 map vs. 2027 mapData as of Sep 23, 20262018 designated tracts1352027 eligible tracts445Of which entirely rural326Maximum 2027 designations1122027 nominationsNot yet confirmed by a primary source[P] Submitted Sep 23, 2026; [L] 112 tractsState tax treatmentNot conformed to OBBBA OZNot conformed to OBBBA OZ provisions [P]: the Governor called on the General Assembly "to prioritize conforming." [L] Fixed date; conforms to OZ 1.0Other incentives to verifyNF[L] SC Historic Rehabilitation creditOfficial state page[P] governor.sc.gov (Sep 23, 2026 release). [L] scopportunityzone.comRelated guidesThe 2027 Opportunity Zone designation timelineState tax treatment of Opportunity Zone investmentsRural Opportunity Zones and Qualified Rural Opportunity Funds