SCS/SB 381 - 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. The exemption provided in the act shall not apply in any opportunity zone that contains the National Geospatial-Intelligence Agency (NGA) West campus. This act is identical to HB 499 (2025) and is substantially similar to SB 1258 (2024) and HB 1479 (2024). JOSH NORBERG