SB 1258 - This act provides that earnings tax shall not be imposed upon the salaries of residents of or persons performing work in an earnings tax opportunity zone, nor on the net profits of businesses performing work in an earnings tax opportunity zone. An earnings tax opportunity zone is defined as an opportunity zone cluster of qualified census tracts organized within a distressed community, as such terms are defined in the act. This act is identical to HB 1479 (2024). JOSH NORBERG