Pennsylvania's Department of Community and Economic Development (DCED) has posted a draft map of the census tracts the Commonwealth is considering nominating for Opportunity Zone 2.0. The map's tract layer marks 208 tracts for nomination, and DCED says it has left 10 slots open while it considers more tracts before final submission. DCED also says Treasury has found five more eligible Pennsylvania tracts, for a total of 871, which raises the state's cap to 218 Opportunity Zones, one more than expected. Treasury has automatically extended Pennsylvania's nomination period by 30 days, so the Commonwealth has until October 28, 2026 to file. Of the 208 draft tracts, 75 are rural on both DCED's map and the IRS Rev. Proc. 2026-14 appendix. Philadelphia County has the most (44), followed by Allegheny (18) and Delaware County (11). This is a draft, not a filing: no tract is nominated until the governor submits the list, and none is an Opportunity Zone until Treasury certifies it. Certified zones take effect January 1, 2027.
The draft. DCED's Qualified Opportunity Zones page now links a map labeled “2026 Draft PA QOZ Nominations.” The page says the map “reflects our proposed designations and includes 10 open slots as we continue to consider additional tracts ahead of final submissions.” The map shows all 871 eligible tracts and marks 208 of them “Nominate.” Its tract data was last edited on October 7, 2026. Those 208 tracts are proposals. They are not nominated until the governor sends the final list to Treasury.
A bigger cap and more time. According to DCED, Treasury “identified five additional Pennsylvania census tracts eligible for consideration, for a total of 871,” which lets the Commonwealth designate up to 218 Opportunity Zones, “one more than previously anticipated.” The Rev. Proc. 2026-14 appendix lists 866 Pennsylvania tracts, a cap of 217. DCED also says Treasury “has automatically extended the Opportunity Zone 2.0 nomination period by 30 days,” giving Pennsylvania until October 28, 2026 to file. That is the latest date Rev. Proc. 2026-14 allows. The 208 marked tracts plus the 10 open slots add up to the 218 cap.
Rural share. DCED's map labels 75 of the 208 draft tracts rural. The same 75 carry the rural flag in the Treasury eligibility appendix, and all 208 are on that list. That is 36% of the draft. Rural status matters to investors: under IRS Notice 2026-55, an OZ 2.0 investment held five years gets a 30% basis increase in a qualified rural opportunity fund, versus 10% otherwise.
Where the tracts are. The draft spans 63 of Pennsylvania's 67 counties. Philadelphia County leads with 44 tracts, followed by Allegheny (18), Delaware (11), Erie (9), Berks (8), Lackawanna (8) and Luzerne (6). Cambria, Lehigh, Montgomery and Washington counties have five each. Look up any address on our OZ map or Pennsylvania's zone page.
What happens next. Pennsylvania has until October 28 to fill the open slots and submit. Treasury then has to certify the list, and certified OZ 2.0 designations take effect January 1, 2027. Pennsylvania's 300 OZ 1.0 zones remain in effect through December 2028, DCED says. Pennsylvania stays in the “not yet filed” column of our nomination tracker until it files. For investment timing, see investing in Opportunity Zones starting January 1, 2027.
Original reporting by Sarah Whitfield for Opportunity Zone Invest, an independent OZ 2.0 research site. Facts are drawn from the primary sources cited above per our editorial standards. Nothing here is tax, legal, or investment advice.
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