After they captured the attention of investors last year, opportunity zones have become a popular business discussion topic, especially in real estate. Introduced to the tax code by the Tax Cuts and Jobs Act of 2017, OZs were designed to spur economic development and job creation in distressed communities by offering tax incentives to investors. But which of the 8,700 designated opportunity zones show the most potential?

In an attempt to answer this question, we put together a new study revealing the Top Counties for Opportunity Zone Investment. We looked at indicators such as employment, GDP and population growth, poverty rates, the educational attainment level of the labor force and the number of eligible OZs within each area, and attributed points for each of these, ranking the counties based on the total.

Here are some key findings:

Fulton County is the 14th most attractive opportunity zone investment area in our top;

Applying the methodology, Fulton scored a little under 60 points overall, having 27 eligible OZs and a poverty rate of 14%;

On the East Coast, Fulton comes in fourth, after D.C., Wake, N.C., and Franklin, Ohio, which scored 64 points, 62 points and 60 points respectively;

On its ASCE infrastructure report card, Georgia scored a C+, above the national average of D+;

Georgia, California and Texas designated tracts from their most distressed communities;

The most attractive county for OZ investment in the U.S. is Travis, Texas, which scored 66 points. It was followed by Sacramento, Calif., with 64 points.