News / Rule changes
Treasury opens the OZ 2.0 nomination period for governors
What changed and who it affects: Treasury opened the period for states, territories and DC to nominate census tracts as new Opportunity Zones. Affects governors and state agencies choosing tracts, and investors watching which areas qualify from 2027.
Treasury's July 1, 2026 release announced the opening of the next nomination period for states, territories and the District of Columbia to nominate eligible communities as Qualified Opportunity Zones.
The nomination procedure itself is in Rev. Proc. 2026-14.
Primary sources
On Opportunity Zone Invest
- Tracker: OZ 2.0 nomination tracker
Checked against the source on October 14, 2026. This page summarizes the official document; it is not tax advice.