Last I knew, California has some legislation to seek conforming but I don't think it has passed and am not sure of its current status in the environment we are in. Representative Tim Scott of South Carolina is pushing for some relation of OZ rules generally. I would say regardless of state conformity, the federal tax benefits are a compelling driver for tax savings provided you have a project or business that will succeed in a COVID-19 atmosphere. If the state does not conform, look for other federal or local incentives to supplement the ROI in the development or business - historic tax credits, workforce housing credits at the state level, tax abatement.