OZ 2.0 Map — Opportunity Zone Invest

Rural tracts only (30% step-up)Nominated only (13 published state tract lists mapped; 14 jurisdictions have filed)Show current OZ 1.0 zones (magenta)State

24,694 tracts in the 50 states, DC + USVI

Eligible · gold

Could be nominated by your governor

Eligible · Rural · green

30% basis step-up for rural QOFs

Nominated (pending Treasury certification) · blue

Mapped lists: Arizona, Colorado, Delaware, Georgia, Idaho (approved per Idaho Commerce), Indiana, Massachusetts, Nebraska, South Carolina, Texas, U.S. Virgin Islands, Utah, Washington. Alaska has filed without a published tract list.

Certified by Treasury (effective Jan 2027) · white

Where OZ 2.0 tax benefits apply

Current OZ 1.0 (2018) · magenta

Toggle on; zones run through Dec 31, 2028

Data: IRS Rev. Proc. 2026-14 · US Census TIGER/Line · ACS 2022 · poverty rate: Treasury (ACS 2020–24) · USVI: 2020 Island Areas Census

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