Revenue Procedure 2026-14 provides states with the final framework for nominating census tracts under the One Big Beautiful Bill Act. Confirms 25,332 eligible tracts nationally (8,334 entirely rural), 25% cap per state, and July 1 nomination window open.
Sources
Original reporting by Marcus Delgado 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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