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        <Abstract><![CDATA[Enterprise Zones as of April 2026.  Enterprise Zones are authorized under Chapter 209E, HRS, as amended. The governor is authorized to designate up to six enterprise zones per county for a period of twenty years. GIS layer updated April, 2026. Most recent county updates: Hawaii (Jan 2020), Maui (Mar 2020), Honolulu (Mar 2021) and Maui (Apr 2026).  Source: Specific boundary definitions were provided by the Community Economic Development Program, DBEDT and the County planning departments.  For additional information, please refer to complete metadata at https://files.hawaii.gov/dbedt/op/gis/data/entzones.pdf or contact Hawaii Statewide GIS Program, Office of Planning and Sustainable Development, State of Hawaii; PO Box 2359, Honolulu, Hi. 96804; (808) 587-2846; email: gis@hawaii.gov; Website: https://planning.hawaii.gov/gis.]]></Abstract>
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        <Abstract><![CDATA[Opportunity Zones (OZ 2.0) designations for the State of Hawaiʻi.  The new Zones become effective on 1/1/2027 and expire 12/31/2036.Created in 2017, Opportunity Zones(OZs) are designed to attract long-term investment into designated low-income communities. The OZ program offers federal tax incentives to investors in underserved communities and supports a broad range of residential, commercial, mixed-use, economic development, energy, impact-investment, and other projects.  In 2025, an updated OZ 2.0 program expanded benefits for investors in rural areas and opened a designation window for new OZ 2.0 census tracts.  Drawing from a list of eligible tracts, the State of Hawaiʻi designated 25 census tracts after extensive engagement with federal, county, private-sector, and community stakeholders.Note: The new Opportunity Zones (OZ 2.0) largely supersede the original Opportunity Zones (OZ 1.0).  The original zones are technically in effect until 12/31/28, HOWEVER after 12/31/26, for additional investments into 1.0 areas that are not also 2.0 designations to remain eligible for OZ tax benefits, recent Treasury guidance generally requires investors to have certain plans in place by the end of 2026 (see Treasury Notice 2026-40). For more information about Opportunity Zones in Hawaii, please visit the Business Development &amp; Support Division's OZ webpage. For additional information about this layer, please refer to metadata at https://files.hawaii.gov/dbedt/op/gis/data/opportunity_zones.pdf or contact Hawaii Statewide GIS Program, Office of Planning and Sustainable Development, State of Hawaii; PO Box 2359, Honolulu, Hi. 96804; (808) 587-2846; email: gis@hawaii.gov; Website: https://planning.hawaii.gov/gis.]]></Abstract>
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