Revenue Procedure 2026-14 provides states with the final framework for nominating census tracts under the One Big Beautiful Bill Act. Confirms 25,462 eligible tracts nationwide, including territories (8,334 entirely rural), 25% cap per state, and July 1 nomination window open.
- irs.gov, as of April 6, 2026
- home.treasury.gov, as of April 6, 2026
Original reporting by the Opportunity Zone Invest Editorial Team 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. Found an error? See our corrections policy or write to Opportunity Zone Invest.
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