An opportunity zone is an economically-distressed community where new investments, under certain conditions, may be eligible for preferential tax treatment.
Localities qualify as opportunity zone if they have been nominated for that designation by the state and that nomination has been certified by the Secretary of the U.S. Treasury via his delegation of authority to the Internal Revenue Service.
For a map of all designated QOZs, click here.
- IRS Revenue Procedure: Provides information on the eligibility criteria for census tract designation as a Qualified Opportunity Zone and the nomination and designation process.
- Opportunity Zones Information Resource, with sortable lists by State of all census tracts originally eligible for designation as a QOZ.
Fundrise map and additional insight on investment incentives stemming on the Opportunity Act