Do NY state tax allow deferring capital gains by investing in an opportunity zone fund?

[Po4]

I am selling a house with a capital gains in NYC.  I understand that I will owe capital gains tax even as a non-resident.  I read online that NY conforms to federal tax where you can also defer the capital gains by investing in an opportunity zone fund, but did not find any mention of it when looking at the NY tax forms and don't see where i would report it.  Can someone confirm before i start deferring capital gains by investing in an opportunity zone fund?  I also assume the opportunity zone fund do not have to be investing in New York state.  

My other question is, since i am non-resident of NY(I am resident of Florida), after i defer the capital gains, do i have to report to NY once i sell the opportunity zone fund?  For example, if i defers capital gains from a house sale in 2020 in NY state by investing into an opportunity zone fund.  In 2025, i sell the opportunity zone fund, do i have to report and NY state tax, even though I have always been a non-resident?  Or is gains essentially tax free now for NY state?

[DaveF1006]

According to this Turbo Tax Source, there is no way to defer this in the online Version. You could do this with the software version of Turbo Tax by reporting the sale and then entering Code Z on the 8949 form but that seems the only option for now. 

[Po4]

Thanks for the reply.   My question was more specific to NY state tax, whether I would be allowed to take the same deferral of capital gains and avoid NY state tax.   I looked at the NY State tax forms (e.g IT-203 for Non-Resident) and could not find any mention of opportunity zone.    Even though i am non-resident of NY, they do want a piece of my capital gains because the house i am selling is in the state of NY.

[Po4]

And the second part of my question is, if i defer the capital gains(assuming i am allowed to for NY state), since i am not a NY resident, in the future when i do recognize the capital gains by selling the opportunity zone fund, would NY want a piece of that?   Reason is, in the case if you do a house sale and do a 1031 exchange for a property in another state,  i know you will not have to worry about NY state tax anymore, even when you sell the new property that you exchanged into.  Funny how our tax system works.   For example i sell my NY house for 10million and have a 5 million capital gains, i can roll that into a Florida house for 10million using 1031 exchange, thereby not pay any tax to NY state.  When i sell the Florida house for 10million a year later, i don't have to go back and report this to NY, i'm done with NY, and because Florida do not have a income tax, i legally avoided the capital gains tax at the state level.  This won't work for all states, but works for NY.