The highlighted areas mark “economically-distressed” areas designated by Governors in the western states for preferential tax treatment (Tax Cuts and Jobs Act of 2017).
- 10% exclusion of deferred gains for investments held longer than 5 years
- 15% exclusion of deferred gains for investments held longer than 7 years
- 100% exclusion of deferred gains for investments held longer than 10 years Ready to start a business or invest in the West?
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