Opportunity Zones Program

Opportunity Zones Program is sponsored by U.S. Department of Treasury. Opportunity Zones Program is a grant from the U. S.

Department of Treasury that provides tax incentives to encourage long-term private investment in designated low-income communities across the United States.

A **. gov** website belongs to an official government organization in the United States.

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Qualified Opportunity Zones * COVID19 Economic Relief * Qualified Opportunity Zones * All Treasury-generated energy communities data sets * Office of Tax Policy Reports * Foreign Account Tax Compliance Act * Tax Information Exchange Agreements (TIEAs) * Terrorism and Illicit Finance * Financing the Government * Financial Markets, Financial Institutions, and Fiscal Service * Small Business Programs ## Qualified Opportunity Zones **Disclaimer:** This website may not be relied upon by taxpayers to substantiate a tax return position or for determining whether certain penalties apply and will not be used by the IRS for examination purposes.

Taxpayers who make qualifying investments in census tracts designated as Qualified Opportunity Zones (QOZs) may be eligible for certain tax benefits under section 1400Z-2 of the Internal Revenue Code (IRC). The One, Big, Beautiful Bill Act (Pub. L.

119-21) made the Opportunity Zone tax incentive permanent and established decennial rounds of Opportunity Zones. This page links to relevant datasets and describes Treasury’s methodologies for determining which census tracts are eligible for nomination as Opportunity Zones, including which eligible tracts are comprised entirely of a rural area.

### Opportunity Zone Data * Eligible LICs for Nomination as 2027 QOZs * Rural 2018 Qualified Opportunity Zones as Provided in Notice 2025-50 * 2018 Opportunity Zones as Provided in Notice 2025-50 ### Description of MethodologIES * Determining Rural Status for Eligible LICs for Nomination as 2027 QOZs * Determining Eligible LICs for Nomination as 2027 QOZs * Rural Area Notice Methodology for 2018, December 2025 ### Guidance relevant to the Opportunity Zone Tax Incentive * Revenue Procedure 2026-14 Guidance for nominating census tracts to consider for designation as 2027 QOZs * Notice 2025-50: Substantial Improvement of Property in Rural Areas * Notice 2019-42: Amplification of Notice 2018-48 to Include Additional Puerto Rico Designated Qualified Opportunity Zones * Notice 2018–48: Designated Qualified Opportunity Zones under Internal Revenue Code §1400Z–2 ### OTA Working Papers on Opportunity Zones * WP-128:Use of the Opportunity Zone Tax Incentive through 2024: An UpdateDavid Coyne & Craig Johnson (June 2026) * WP-123:Use of the Opportunity Zone Tax Incentive: What the Data Tell UsDavid Coyne & Craig Johnson (July 2023) * Alcohol and Tobacco Tax and Trade (TTB) * Bureau of Engraving and Printing (BEP) * Bureau of the Fiscal Service (BFS) * Financial Crimes Enforcement Network (FinCEN) * Internal Revenue Service (IRS) * Office of the Comptroller of the Currency (OCC) * Report Scams, Fraud, Waste & Abuse ### U.S. Government Shared Services * Administrative Resource Center (ARC)- Bureau of the Fiscal Service * Treasury Direct Services for Governments * Financial Management (FM) Marketplace Catalog * Small Business Contacts * TreasuryDirect.

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