25,332 tracts
Eligible
Could be nominated by your governor
Eligible · Rural
30% basis step-up for rural QOFs
Nominated — coming Jul–Sep 2026
Selected by state governor
Designated — Jan 2027
Certified by Treasury, investable
Data: IRS Rev. Proc. 2026-14 · US Census TIGER/Line · ACS 2022
Map data by Opportunity Zone InvestOpen full map →