Establishes earnings tax opportunity zones

This bill creates a new category called "earnings tax opportunity zones" within existing distressed communities to encourage economic growth. Starting in 2024, it exempts salaries, wages, and business profits earned by residents or generated within these specific zones from the state's earnings tax. To ensure transparency, the bill requires local governments to publish and maintain an updated map of these zones on their websites. The law directly affects individuals and businesses operating in designated areas by reducing their tax liability on income derived from work performed there.