Pennsylvania Opportunity Zones 2.0
As of October 11, 2026, Pennsylvania has no official Opportunity Zone 2.0 nomination count, and no state or Treasury source we have found confirms a filing. Pennsylvania has 871 eligible tracts and may nominate up to 218, per IRS Rev. Proc. 2026-14. A state using the single 30-day extension must submit by October 28, 2026.
Pennsylvania has 871 tracts eligible for Opportunity Zone 2.0 designation. Track the selection process, deadlines, and nominations as they happen.
Current status
Pending, no official count yet (checked October 11, 2026).
DCED posted a draft map marking 208 tracts for nomination, with 10 of 218 slots open. Pennsylvania has until October 28, 2026 to submit; no filing yet.
Eligible: 871 tracts (274 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 218 (25%, rounded up). The original IRS appendix lists 866 Pennsylvania tracts (cap 217); the state cites the higher Treasury figure. The federal nomination window closed September 28, 2026; a single 30-day extension runs through October 28, 2026 (IRS Rev. Proc. 2026-14).
Sources: PA DCED · IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker
Selection process background
Pennsylvania OZ 2.0 Selection Process
Pennsylvania has 871 census tracts eligible for OZ 2.0 nomination under OBBBA's updated low-income community criteria, per the IRS Rev. Proc. 2026-14 appendix. Under the federal cap, the governor may nominate up to 218 tracts.
We have not found a published Pennsylvania OZ 2.0 selection process, community nomination window, or nominated-tract list from the state's lead agency. The federal nomination window closed September 28, 2026; states that have not filed may use a single 30-day extension through October 28, 2026 (IRS Rev. Proc. 2026-14). Certified OZ 2.0 designations take effect January 1, 2027.
If you're aware of an official Pennsylvania announcement we've missed, please contact us.
Visit PA Department of Community & Economic Development (DCED) →
Where Pennsylvania is in the process
Pennsylvania OZ 2.0 eligible census tracts by county
The full list of 866 Pennsylvania census tracts on the OZ 2.0 eligibility list (IRS Rev. Proc. 2026-14 appendix), grouped by county across 63 counties. Each entry shows the tract number and its 11-digit Census GEOID. If a tract is not listed here, it is not eligible for OZ 2.0 designation.
Eligible is not designated. The governor can nominate up to 218 of these tracts (the 25% cap). The federal nomination window closed September 28, 2026 (New Jersey is using the extension to October 28), and certified OZ 2.0 designations take effect January 1, 2027. See which states have filed on the OZ 2.0 nomination tracker, check exact boundaries on the eligible-tract map, and read how to plan an OZ investment for January 2027.
Philadelphia County — 218 eligible tracts
Tract 2 (42101000200) · Tract 9.01 (42101000901) · Tract 20 (42101002000) · Tract 25 (42101002500) · Tract 27.01 (42101002701) · Tract 28.01 (42101002801) · Tract 28.02 (42101002802) · Tract 30.01 (42101003001) · Tract 33 (42101003300) · Tract 36 (42101003600) · Tract 37.01 (42101003701) · Tract 37.02 (42101003702) · Tract 40.01 (42101004001) · Tract 41.01 (42101004101) · Tract 41.03 (42101004103) · Tract 54 (42101005400) · Tract 56 (42101005600) · Tract 60 (42101006000) · Tract 61 (42101006100) · Tract 62 (42101006200) · Tract 63 (42101006300) · Tract 64 (42101006400) · Tract 65 (42101006500) · Tract 66 (42101006600) · Tract 67 (42101006700) · Tract 70 (42101007000) · Tract 71.01 (42101007101) · Tract 71.02 (42101007102) · Tract 72 (42101007200) · Tract 73 (42101007300) · Tract 74 (42101007400) · Tract 81.01 (42101008101) · Tract 81.02 (42101008102) · Tract 82 (42101008200) · Tract 83.01 (42101008301) · Tract 83.02 (42101008302) · Tract 84 (42101008400) · Tract 85 (42101008500) · Tract 86.01 (42101008601) · Tract 87.02 (42101008702) · Tract 88.02 (42101008802) · Tract 91 (42101009100) · Tract 92 (42101009200) · Tract 93 (42101009300) · Tract 94 (42101009400) · Tract 95 (42101009500) · Tract 96 (42101009600) · Tract 100 (42101010000) · Tract 101 (42101010100) · Tract 102 (42101010200) · Tract 103 (42101010300) · Tract 104 (42101010400) · Tract 105 (42101010500) · Tract 106 (42101010600) · Tract 107 (42101010700) · Tract 108 (42101010800) · Tract 109 (42101010900) · Tract 110 (42101011000) · Tract 111 (42101011100) · Tract 112 (42101011200) · Tract 113 (42101011300) · Tract 117 (42101011700) · Tract 118 (42101011800) · Tract 122.01 (42101012201) · Tract 122.03 (42101012203) · Tract 131 (42101013100) · Tract 132 (42101013200) · Tract 137.02 (42101013702) · Tract 139 (42101013900) · Tract 140 (42101014000) · Tract 141 (42101014100) · Tract 145 (42101014500) · Tract 146 (42101014600) · Tract 147 (42101014700) · Tract 148 (42101014800) · Tract 149 (42101014900) · Tract 151.01 (42101015101) · Tract 151.02 (42101015102) · Tract 152 (42101015200) · Tract 153 (42101015300) · Tract 156 (42101015600) · Tract 162 (42101016200) · Tract 163 (42101016300) · Tract 164 (42101016400) · Tract 165 (42101016500) · Tract 166 (42101016600) · Tract 167.01 (42101016701) · Tract 167.02 (42101016702) · Tract 168 (42101016800) · Tract 169.01 (42101016901) · Tract 169.02 (42101016902) · Tract 170 (42101017000) · Tract 171 (42101017100) · Tract 172.01 (42101017201) · Tract 172.02 (42101017202) · Tract 173 (42101017300) · Tract 174 (42101017400) · Tract 175 (42101017500) · Tract 176.01 (42101017601) · Tract 176.02 (42101017602) · Tract 177.01 (42101017701) · Tract 177.02 (42101017702) · Tract 178 (42101017800) · Tract 179 (42101017900) · Tract 188.01 (42101018801) · Tract 188.02 (42101018802) · Tract 190 (42101019000) · Tract 191 (42101019100) · Tract 192 (42101019200) · Tract 195.01 (42101019501) · Tract 195.02 (42101019502) · Tract 197 (42101019700) · Tract 198 (42101019800) · Tract 199 (42101019900) · Tract 200 (42101020000) · Tract 201.01 (42101020101) · Tract 201.02 (42101020102) · Tract 202 (42101020200) · Tract 203 (42101020300) · Tract 204 (42101020400) · Tract 205 (42101020500) · Tract 218 (42101021800) · Tract 240 (42101024000) · Tract 241 (42101024100) · Tract 242 (42101024200) · Tract 245 (42101024500) · Tract 246 (42101024600) · Tract 247 (42101024700) · Tract 248 (42101024800) · Tract 249 (42101024900) · Tract 252 (42101025200) · Tract 253 (42101025300) · Tract 259 (42101025900) · Tract 261 (42101026100) · Tract 265 (42101026500) · Tract 267 (42101026700) · Tract 268 (42101026800) · Tract 271 (42101027100) · Tract 272 (42101027200) · Tract 273 (42101027300) · Tract 274.01 (42101027401) · Tract 275 (42101027500) · Tract 276 (42101027600) · Tract 277 (42101027700) · Tract 278 (42101027800) · Tract 279.01 (42101027901) · Tract 279.02 (42101027902) · Tract 280 (42101028000) · Tract 281 (42101028100) · Tract 282 (42101028200) · Tract 283 (42101028300) · Tract 284 (42101028400) · Tract 285 (42101028500) · Tract 286 (42101028600) · Tract 287 (42101028700) · Tract 288 (42101028800) · Tract 289.01 (42101028901) · Tract 289.02 (42101028902) · Tract 290 (42101029000) · Tract 291 (42101029100) · Tract 293 (42101029300) · Tract 294 (42101029400) · Tract 298 (42101029800) · Tract 299 (42101029900) · Tract 300 (42101030000) · Tract 301 (42101030100) · Tract 302 (42101030200) · Tract 305.01 (42101030501) · Tract 305.02 (42101030502) · Tract 306 (42101030600) · Tract 307 (42101030700) · Tract 308 (42101030800) · Tract 309 (42101030900) · Tract 310 (42101031000) · Tract 311.01 (42101031101) · Tract 312 (42101031200) · Tract 313 (42101031300) · Tract 314.01 (42101031401) · Tract 314.02 (42101031402) · Tract 315.01 (42101031501) · Tract 315.02 (42101031502) · Tract 316 (42101031600) · Tract 317 (42101031700) · Tract 318 (42101031800) · Tract 319 (42101031900) · Tract 320 (42101032000) · Tract 321 (42101032100) · Tract 323 (42101032300) · Tract 325 (42101032500) · Tract 329 (42101032900) · Tract 330 (42101033000) · Tract 331.01 (42101033101) · Tract 331.02 (42101033102) · Tract 332 (42101033200) · Tract 334 (42101033400) · Tract 335 (42101033500) · Tract 336 (42101033600) · Tract 337.01 (42101033701) · Tract 338 (42101033800) · Tract 341 (42101034100) · Tract 342 (42101034200) · Tract 345.01 (42101034501) · Tract 345.02 (42101034502) · Tract 348.01 (42101034801) · Tract 349 (42101034900) · Tract 355 (42101035500) · Tract 357.01 (42101035701) · Tract 377 (42101037700) · Tract 378 (42101037800) · Tract 380 (42101038000) · Tract 381 (42101038100) · Tract 383.01 (42101038301) · Tract 389 (42101038900) · Tract 390.01 (42101039001) · Tract 390.02 (42101039002) · Tract 391 (42101039100) · Tract 9802 (42101980200) · Tract 9891 (42101989100)
Allegheny County — 97 eligible tracts
Tract 103.02 (42003010302) · Tract 305 (42003030500) · Tract 402 (42003040200) · Tract 405 (42003040500) · Tract 406 (42003040600) · Tract 409 (42003040900) · Tract 501 (42003050100) · Tract 506 (42003050600) · Tract 509 (42003050900) · Tract 510 (42003051000) · Tract 511 (42003051100) · Tract 709 (42003070900) · Tract 1019 (42003101900) · Tract 1203 (42003120300) · Tract 1209 (42003120900) · Tract 1302 (42003130200) · Tract 1306 (42003130600) · Tract 1307 (42003130700) · Tract 1308 (42003130800) · Tract 1609 (42003160900) · Tract 1610 (42003161000) · Tract 1803 (42003180300) · Tract 1807 (42003180700) · Tract 1917 (42003191700) · Tract 2022 (42003202200) · Tract 2509 (42003250900) · Tract 2602 (42003260200) · Tract 2613 (42003261300) · Tract 2614 (42003261400) · Tract 2615 (42003261500) · Tract 2620 (42003262000) · Tract 2703 (42003270300) · Tract 2716 (42003271600) · Tract 2814 (42003281400) · Tract 2815 (42003281500) · Tract 2902 (42003290200) · Tract 3001 (42003300100) · Tract 4020 (42003402000) · Tract 4281 (42003428100) · Tract 4324 (42003432400) · Tract 4621 (42003462100) · Tract 4626 (42003462600) · Tract 4639 (42003463900) · Tract 4644 (42003464400) · Tract 4781 (42003478100) · Tract 4810 (42003481000) · Tract 4838 (42003483800) · Tract 4845 (42003484500) · Tract 4850 (42003485000) · Tract 4867 (42003486700) · Tract 4869 (42003486900) · Tract 4882 (42003488200) · Tract 4927 (42003492700) · Tract 4928 (42003492800) · Tract 4929 (42003492900) · Tract 4993 (42003499300) · Tract 4994 (42003499400) · Tract 5003 (42003500300) · Tract 5010 (42003501000) · Tract 5041 (42003504100) · Tract 5080 (42003508000) · Tract 5094 (42003509400) · Tract 5100 (42003510000) · Tract 5120 (42003512000) · Tract 5130 (42003513000) · Tract 5138 (42003513800) · Tract 5140 (42003514000) · Tract 5153 (42003515300) · Tract 5170 (42003517000) · Tract 5220 (42003522000) · Tract 5231 (42003523100) · Tract 5232 (42003523200) · Tract 5509 (42003550900) · Tract 5512 (42003551200) · Tract 5513 (42003551300) · Tract 5519 (42003551900) · Tract 5520 (42003552000) · Tract 5521 (42003552100) · Tract 5523 (42003552300) · Tract 5524 (42003552400) · Tract 5604 (42003560400) · Tract 5614 (42003561400) · Tract 5615 (42003561500) · Tract 5619 (42003561900) · Tract 5620 (42003562000) · Tract 5623 (42003562300) · Tract 5624 (42003562400) · Tract 5629.01 (42003562901) · Tract 5645 (42003564500) · Tract 5647 (42003564700) · Tract 5648 (42003564800) · Tract 5651 (42003565100) · Tract 5653 (42003565300) · Tract 9804 (42003980400) · Tract 9806 (42003980600) · Tract 9818 (42003981800) · Tract 9822 (42003982200)
Delaware County — 43 eligible tracts
Tract 4003.01 (42045400301) · Tract 4003.02 (42045400302) · Tract 4004.01 (42045400401) · Tract 4004.02 (42045400402) · Tract 4005 (42045400500) · Tract 4007 (42045400700) · Tract 4011.04 (42045401104) · Tract 4013.03 (42045401303) · Tract 4015.03 (42045401503) · Tract 4021 (42045402100) · Tract 4022 (42045402200) · Tract 4024 (42045402400) · Tract 4025 (42045402500) · Tract 4026 (42045402600) · Tract 4027 (42045402700) · Tract 4028 (42045402800) · Tract 4029 (42045402900) · Tract 4031.01 (42045403101) · Tract 4031.03 (42045403103) · Tract 4031.04 (42045403104) · Tract 4034.01 (42045403401) · Tract 4034.02 (42045403402) · Tract 4037.01 (42045403701) · Tract 4037.02 (42045403702) · Tract 4040.03 (42045404003) · Tract 4043 (42045404300) · Tract 4044 (42045404400) · Tract 4045 (42045404500) · Tract 4047 (42045404700) · Tract 4048 (42045404800) · Tract 4049 (42045404900) · Tract 4050 (42045405000) · Tract 4051 (42045405100) · Tract 4052 (42045405200) · Tract 4053 (42045405300) · Tract 4054 (42045405400) · Tract 4063 (42045406300) · Tract 4064.01 (42045406401) · Tract 4064.02 (42045406402) · Tract 4065 (42045406500) · Tract 4066 (42045406600) · Tract 4105 (42045410500) · Tract 4107 (42045410700)
Luzerne County — 39 eligible tracts (14 rural)
Tract 2001 (42079200100) · Tract 2002 (42079200200) · Tract 2005 (42079200500) · Tract 2008 (42079200800) · Tract 2009 (42079200900) · Tract 2010 (42079201000) · Tract 2011 (42079201100) · Tract 2012 (42079201200) · Tract 2013 (42079201300) · Tract 2014 (42079201400) · Tract 2015 (42079201500) · Tract 2105 (42079210500) · Tract 2106 (42079210600) · Tract 2107 (42079210700) · Tract 2120 (42079212000) · Tract 2123 (42079212300) · Tract 2127 (42079212700) · Tract 2129 (42079212900) · Tract 2132 (42079213200) · Tract 2136 (42079213600) · Tract 2137 (42079213700) · Tract 2138 (42079213800) · Tract 2141 (42079214100) rural · Tract 2144 (42079214400) rural · Tract 2150 (42079215000) · Tract 2151 (42079215100) · Tract 2167 (42079216700) rural · Tract 2170.01 (42079217001) rural · Tract 2170.02 (42079217002) rural · Tract 2171 (42079217100) rural · Tract 2172 (42079217200) rural · Tract 2173 (42079217300) rural · Tract 2174 (42079217400) rural · Tract 2175 (42079217500) rural · Tract 2176 (42079217600) rural · Tract 2177 (42079217700) rural · Tract 2178 (42079217800) rural · Tract 2179 (42079217900) rural · Tract 2180 (42079218000)
Westmoreland County — 28 eligible tracts (11 rural)
Tract 8001 (42129800100) · Tract 8002 (42129800200) · Tract 8003 (42129800300) · Tract 8006 (42129800600) · Tract 8007 (42129800700) · Tract 8009 (42129800900) · Tract 8014 (42129801400) rural · Tract 8015 (42129801500) rural · Tract 8016 (42129801600) rural · Tract 8022 (42129802200) · Tract 8028 (42129802800) · Tract 8032 (42129803200) · Tract 8040 (42129804000) · Tract 8041 (42129804100) · Tract 8043 (42129804300) · Tract 8047.05 (42129804705) · Tract 8048.01 (42129804801) · Tract 8052 (42129805200) rural · Tract 8054 (42129805400) rural · Tract 8056 (42129805600) rural · Tract 8058 (42129805800) rural · Tract 8060 (42129806000) rural · Tract 8064 (42129806400) rural · Tract 8067 (42129806700) rural · Tract 8068 (42129806800) rural · Tract 8076 (42129807600) · Tract 8079.01 (42129807901) · Tract 8079.02 (42129807902)
Lehigh County — 27 eligible tracts (1 rural)
Tract 1.01 (42077000101) · Tract 1.02 (42077000102) · Tract 4 (42077000400) · Tract 5 (42077000500) · Tract 6 (42077000600) · Tract 7 (42077000700) · Tract 8 (42077000800) · Tract 9 (42077000900) · Tract 10 (42077001000) · Tract 12 (42077001200) · Tract 14.01 (42077001401) · Tract 15.01 (42077001501) · Tract 15.02 (42077001502) · Tract 16 (42077001600) · Tract 17 (42077001700) · Tract 18 (42077001800) · Tract 19 (42077001900) · Tract 20 (42077002000) · Tract 21 (42077002100) · Tract 51 (42077005100) rural · Tract 57.02 (42077005702) · Tract 57.03 (42077005703) · Tract 59.02 (42077005902) · Tract 94 (42077009400) · Tract 96.01 (42077009601) · Tract 96.02 (42077009602) · Tract 97 (42077009700)
Erie County — 26 eligible tracts (3 rural)
Tract 1 (42049000100) · Tract 3 (42049000300) · Tract 4 (42049000400) · Tract 5 (42049000500) · Tract 6 (42049000600) · Tract 7 (42049000700) · Tract 8 (42049000800) · Tract 9.02 (42049000902) · Tract 10 (42049001000) · Tract 11 (42049001100) · Tract 12 (42049001200) · Tract 13 (42049001300) · Tract 14 (42049001400) · Tract 15 (42049001500) · Tract 16 (42049001600) · Tract 17 (42049001700) · Tract 18 (42049001800) · Tract 19 (42049001900) · Tract 20 (42049002000) · Tract 23 (42049002300) · Tract 24 (42049002400) · Tract 25 (42049002500) · Tract 113 (42049011300) · Tract 119 (42049011900) rural · Tract 120.02 (42049012002) rural · Tract 122.02 (42049012202) rural
Berks County — 25 eligible tracts (2 rural)
Tract 1 (42011000100) · Tract 2 (42011000200) · Tract 3 (42011000300) · Tract 7 (42011000700) · Tract 8 (42011000800) · Tract 9 (42011000900) · Tract 10 (42011001000) · Tract 11 (42011001100) · Tract 12 (42011001200) · Tract 13 (42011001300) · Tract 14 (42011001400) · Tract 15 (42011001500) · Tract 16 (42011001600) · Tract 17 (42011001700) · Tract 18 (42011001800) · Tract 19 (42011001900) · Tract 20.01 (42011002001) · Tract 20.02 (42011002002) · Tract 21 (42011002100) · Tract 22 (42011002200) · Tract 23 (42011002300) · Tract 25 (42011002500) · Tract 26 (42011002600) · Tract 140 (42011014000) rural · Tract 141.01 (42011014101) rural
Lackawanna County — 21 eligible tracts
Tract 1002 (42069100200) · Tract 1003 (42069100300) · Tract 1004 (42069100400) · Tract 1006 (42069100600) · Tract 1008 (42069100800) · Tract 1009 (42069100900) · Tract 1012 (42069101200) · Tract 1013 (42069101300) · Tract 1014 (42069101400) · Tract 1016 (42069101600) · Tract 1018 (42069101800) · Tract 1019 (42069101900) · Tract 1020 (42069102000) · Tract 1021 (42069102100) · Tract 1023 (42069102300) · Tract 1025 (42069102500) · Tract 1029 (42069102900) · Tract 1030 (42069103000) · Tract 1107 (42069110700) · Tract 1108 (42069110800) · Tract 1109 (42069110900)
Dauphin County — 18 eligible tracts
Tract 201 (42043020100) · Tract 203 (42043020300) · Tract 205 (42043020500) · Tract 208 (42043020800) · Tract 209 (42043020900) · Tract 211 (42043021100) · Tract 212 (42043021200) · Tract 213 (42043021300) · Tract 214 (42043021400) · Tract 215 (42043021500) · Tract 216 (42043021600) · Tract 233 (42043023300) · Tract 235 (42043023500) · Tract 237 (42043023700) · Tract 238 (42043023800) · Tract 241.01 (42043024101) · Tract 241.02 (42043024102) · Tract 255 (42043025500)
Washington County — 17 eligible tracts (11 rural)
Tract 7041 (42125704100) · Tract 7511 (42125751100) · Tract 7542 (42125754200) · Tract 7543 (42125754300) · Tract 7544 (42125754400) · Tract 7546 (42125754600) · Tract 7640 (42125764000) rural · Tract 7727 (42125772700) rural · Tract 7732 (42125773200) rural · Tract 7752 (42125775200) rural · Tract 7753 (42125775300) rural · Tract 7827 (42125782700) rural · Tract 7832 (42125783200) rural · Tract 7833 (42125783300) rural · Tract 7921 (42125792100) rural · Tract 7922 (42125792200) rural · Tract 7957 (42125795700) rural
Montgomery County — 16 eligible tracts
Tract 2009.02 (42091200902) · Tract 2016.06 (42091201606) · Tract 2024.01 (42091202401) · Tract 2036.01 (42091203601) · Tract 2038.03 (42091203803) · Tract 2038.04 (42091203804) · Tract 2039.01 (42091203901) · Tract 2039.02 (42091203902) · Tract 2062.02 (42091206202) · Tract 2087.04 (42091208704) · Tract 2088.01 (42091208801) · Tract 2088.02 (42091208802) · Tract 2089.01 (42091208901) · Tract 2089.03 (42091208903) · Tract 2089.04 (42091208904) · Tract 2090 (42091209000)
York County — 16 eligible tracts (16 rural)
Tract 2 (42133000200) rural · Tract 3 (42133000300) rural · Tract 4 (42133000400) rural · Tract 5 (42133000500) rural · Tract 6 (42133000600) rural · Tract 7 (42133000700) rural · Tract 9 (42133000900) rural · Tract 10 (42133001000) rural · Tract 11 (42133001100) rural · Tract 12 (42133001200) rural · Tract 15 (42133001500) rural · Tract 16 (42133001600) rural · Tract 219.01 (42133021901) rural · Tract 221 (42133022100) rural · Tract 229.21 (42133022921) rural · Tract 236.01 (42133023601) rural
Fayette County — 15 eligible tracts (15 rural)
Tract 2601 (42051260100) rural · Tract 2606 (42051260600) rural · Tract 2607 (42051260700) rural · Tract 2612 (42051261200) rural · Tract 2613 (42051261300) rural · Tract 2614.01 (42051261401) rural · Tract 2617 (42051261700) rural · Tract 2618 (42051261800) rural · Tract 2619 (42051261900) rural · Tract 2623 (42051262300) rural · Tract 2625 (42051262500) rural · Tract 2626 (42051262600) rural · Tract 2627.01 (42051262701) rural · Tract 2630 (42051263000) rural · Tract 2631 (42051263100) rural
Beaver County — 14 eligible tracts (1 rural)
Tract 6011 (42007601100) · Tract 6012 (42007601200) · Tract 6013 (42007601300) · Tract 6021 (42007602100) · Tract 6028 (42007602800) rural · Tract 6035 (42007603500) · Tract 6040 (42007604000) · Tract 6042 (42007604200) · Tract 6045 (42007604500) · Tract 6046 (42007604600) · Tract 6048 (42007604800) · Tract 6052 (42007605200) · Tract 6054 (42007605400) · Tract 6057 (42007605700)
Cambria County — 13 eligible tracts (13 rural)
Tract 1 (42021000100) rural · Tract 2 (42021000200) rural · Tract 3 (42021000300) rural · Tract 5 (42021000500) rural · Tract 6 (42021000600) rural · Tract 7 (42021000700) rural · Tract 12 (42021001200) rural · Tract 102 (42021010200) rural · Tract 119 (42021011900) rural · Tract 130 (42021013000) rural · Tract 134 (42021013400) rural · Tract 135 (42021013500) rural · Tract 136 (42021013600) rural
Schuylkill County — 13 eligible tracts (13 rural)
Tract 2 (42107000200) rural · Tract 5 (42107000500) rural · Tract 6.01 (42107000601) rural · Tract 7 (42107000700) rural · Tract 8 (42107000800) rural · Tract 15 (42107001500) rural · Tract 18 (42107001800) rural · Tract 19.01 (42107001901) rural · Tract 19.02 (42107001902) rural · Tract 20 (42107002000) rural · Tract 21 (42107002100) rural · Tract 26 (42107002600) rural · Tract 28 (42107002800) rural
Lancaster County — 12 eligible tracts
Tract 4 (42071000400) · Tract 7 (42071000700) · Tract 8 (42071000800) · Tract 9 (42071000900) · Tract 10 (42071001000) · Tract 11 (42071001100) · Tract 12 (42071001200) · Tract 14 (42071001400) · Tract 112 (42071011200) · Tract 114 (42071011400) · Tract 136.02 (42071013602) · Tract 147 (42071014700)
Mercer County — 12 eligible tracts (12 rural)
Tract 301 (42085030100) rural · Tract 303 (42085030300) rural · Tract 304 (42085030400) rural · Tract 305 (42085030500) rural · Tract 309 (42085030900) rural · Tract 320 (42085032000) rural · Tract 321 (42085032100) rural · Tract 324.02 (42085032402) rural · Tract 325.03 (42085032503) rural · Tract 332 (42085033200) rural · Tract 333 (42085033300) rural · Tract 334 (42085033400) rural
Northampton County — 12 eligible tracts (1 rural)
Tract 101 (42095010100) · Tract 105 (42095010500) · Tract 109 (42095010900) · Tract 110 (42095011000) · Tract 111 (42095011100) · Tract 112 (42095011200) · Tract 113 (42095011300) · Tract 142 (42095014200) · Tract 143 (42095014300) · Tract 146 (42095014600) · Tract 166 (42095016600) rural · Tract 168.02 (42095016802)
Northumberland County — 11 eligible tracts (11 rural)
Tract 803.02 (42097080302) rural · Tract 811 (42097081100) rural · Tract 812 (42097081200) rural · Tract 813 (42097081300) rural · Tract 814 (42097081400) rural · Tract 815 (42097081500) rural · Tract 816 (42097081600) rural · Tract 817 (42097081700) rural · Tract 820 (42097082000) rural · Tract 822 (42097082200) rural · Tract 824 (42097082400) rural
Indiana County — 10 eligible tracts (10 rural)
Tract 9601 (42063960100) rural · Tract 9602 (42063960200) rural · Tract 9604 (42063960400) rural · Tract 9607 (42063960700) rural · Tract 9611.02 (42063961102) rural · Tract 9611.03 (42063961103) rural · Tract 9611.04 (42063961104) rural · Tract 9613 (42063961300) rural · Tract 9620 (42063962000) rural · Tract 9621 (42063962100) rural
Lawrence County — 10 eligible tracts (10 rural)
Tract 1 (42073000100) rural · Tract 2 (42073000200) rural · Tract 3 (42073000300) rural · Tract 4 (42073000400) rural · Tract 6 (42073000600) rural · Tract 7 (42073000700) rural · Tract 8 (42073000800) rural · Tract 9 (42073000900) rural · Tract 107 (42073010700) rural · Tract 118 (42073011800) rural
Bucks County — 9 eligible tracts
Tract 1001.03 (42017100103) · Tract 1001.04 (42017100104) · Tract 1002.08 (42017100208) · Tract 1003.03 (42017100303) · Tract 1003.06 (42017100306) · Tract 1003.07 (42017100307) · Tract 1008.11 (42017100811) · Tract 1016.05 (42017101605) · Tract 1057.02 (42017105702)
Chester County — 8 eligible tracts (1 rural)
Tract 3014.01 (42029301401) · Tract 3026 (42029302600) · Tract 3034.02 (42029303402) · Tract 3054 (42029305400) · Tract 3055 (42029305500) · Tract 3057 (42029305700) · Tract 3065.03 (42029306503) · Tract 3080 (42029308000) rural
Armstrong County — 7 eligible tracts (6 rural)
Tract 9501 (42005950100) rural · Tract 9502 (42005950200) rural · Tract 9511 (42005951100) rural · Tract 9514 (42005951400) rural · Tract 9515 (42005951500) rural · Tract 9518 (42005951800) rural · Tract 9519 (42005951900)
Blair County — 7 eligible tracts (7 rural)
Tract 1003 (42013100300) rural · Tract 1005 (42013100500) rural · Tract 1007 (42013100700) rural · Tract 1016 (42013101600) rural · Tract 1017 (42013101700) rural · Tract 1018 (42013101800) rural · Tract 1019 (42013101900) rural
Butler County — 7 eligible tracts (7 rural)
Tract 9022 (42019902200) rural · Tract 9023 (42019902300) rural · Tract 9024 (42019902400) rural · Tract 9025 (42019902500) rural · Tract 9027 (42019902700) rural · Tract 9104 (42019910400) rural · Tract 9801 (42019980100) rural
Centre County — 7 eligible tracts (7 rural)
Tract 109.01 (42027010901) rural · Tract 113.01 (42027011301) rural · Tract 115.03 (42027011503) rural · Tract 115.04 (42027011504) rural · Tract 121 (42027012100) rural · Tract 125 (42027012500) rural · Tract 126 (42027012600) rural
Clearfield County — 7 eligible tracts (7 rural)
Tract 3301 (42033330100) rural · Tract 3309 (42033330900) rural · Tract 3310 (42033331000) rural · Tract 3311 (42033331100) rural · Tract 3312 (42033331200) rural · Tract 3316 (42033331600) rural · Tract 3319 (42033331900) rural
Cumberland County — 7 eligible tracts (2 rural)
Tract 110.02 (42041011002) · Tract 120 (42041012000) · Tract 121 (42041012100) · Tract 122 (42041012200) · Tract 123 (42041012300) · Tract 129 (42041012900) rural · Tract 131.04 (42041013104) rural
Crawford County — 6 eligible tracts (6 rural)
Tract 1101 (42039110100) rural · Tract 1103 (42039110300) rural · Tract 1111 (42039111100) rural · Tract 1112 (42039111200) rural · Tract 1115 (42039111500) rural · Tract 1116 (42039111600) rural
Lebanon County — 6 eligible tracts (6 rural)
Tract 1 (42075000100) rural · Tract 3 (42075000300) rural · Tract 4.01 (42075000401) rural · Tract 5 (42075000500) rural · Tract 29 (42075002900) rural · Tract 36 (42075003600) rural
Monroe County — 6 eligible tracts (6 rural)
Tract 3003.08 (42089300308) rural · Tract 3003.21 (42089300321) rural · Tract 3003.22 (42089300322) rural · Tract 3004.05 (42089300405) rural · Tract 3004.06 (42089300406) rural · Tract 3007 (42089300700) rural
Somerset County — 6 eligible tracts (6 rural)
Tract 203 (42111020300) rural · Tract 205 (42111020500) rural · Tract 206.02 (42111020602) rural · Tract 211 (42111021100) rural · Tract 215 (42111021500) rural · Tract 216 (42111021600) rural
Columbia County — 5 eligible tracts (5 rural)
Tract 506 (42037050600) rural · Tract 507 (42037050700) rural · Tract 511.01 (42037051101) rural · Tract 511.02 (42037051102) rural · Tract 512 (42037051200) rural
Lycoming County — 5 eligible tracts (5 rural)
Tract 4 (42081000400) rural · Tract 6 (42081000600) rural · Tract 8 (42081000800) rural · Tract 9 (42081000900) rural · Tract 10 (42081001000) rural
Mifflin County — 5 eligible tracts (5 rural)
Tract 9601 (42087960100) rural · Tract 9607 (42087960700) rural · Tract 9608 (42087960800) rural · Tract 9609 (42087960900) rural · Tract 9612 (42087961200) rural
Warren County — 5 eligible tracts (5 rural)
Tract 9705 (42123970500) rural · Tract 9706 (42123970600) rural · Tract 9709 (42123970900) rural · Tract 9712 (42123971200) rural · Tract 9714 (42123971400) rural
Carbon County — 4 eligible tracts (4 rural)
Tract 201.07 (42025020107) rural · Tract 203.01 (42025020301) rural · Tract 203.02 (42025020302) rural · Tract 204 (42025020400) rural
Franklin County — 4 eligible tracts (4 rural)
Tract 107.02 (42055010702) rural · Tract 110 (42055011000) rural · Tract 111 (42055011100) rural · Tract 112 (42055011200) rural
Jefferson County — 4 eligible tracts (4 rural)
Tract 9501 (42065950100) rural · Tract 9510 (42065951000) rural · Tract 9512 (42065951200) rural · Tract 9513 (42065951300) rural
McKean County — 4 eligible tracts (4 rural)
Tract 4202 (42083420200) rural · Tract 4203 (42083420300) rural · Tract 4209 (42083420900) rural · Tract 4211 (42083421100) rural
Clarion County — 3 eligible tracts (3 rural)
Tract 1601.03 (42031160103) rural · Tract 1601.04 (42031160104) rural · Tract 1606 (42031160600) rural
Pike County — 3 eligible tracts (3 rural)
Tract 9502.02 (42103950202) rural · Tract 9503.03 (42103950303) rural · Tract 9508.04 (42103950804) rural
Venango County — 3 eligible tracts (3 rural)
Tract 2003 (42121200300) rural · Tract 2007 (42121200700) rural · Tract 2008 (42121200800) rural
Bedford County — 2 eligible tracts (2 rural)
Tract 9601 (42009960100) rural · Tract 9605 (42009960500) rural
Clinton County — 2 eligible tracts (2 rural)
Tract 301 (42035030100) rural · Tract 306 (42035030600) rural
Forest County — 2 eligible tracts (2 rural)
Tract 5301 (42053530100) rural · Tract 5302 (42053530200) rural
Huntingdon County — 2 eligible tracts (2 rural)
Tract 9509 (42061950900) rural · Tract 9513 (42061951300) rural
Juniata County — 2 eligible tracts (2 rural)
Tract 701.02 (42067070102) rural · Tract 702.01 (42067070201) rural
Susquehanna County — 2 eligible tracts (2 rural)
Tract 323 (42115032300) rural · Tract 329.02 (42115032902) rural
Tioga County — 2 eligible tracts (2 rural)
Tract 9503 (42117950300) rural · Tract 9509 (42117950900) rural
Wayne County — 2 eligible tracts (2 rural)
Tract 9607 (42127960700) rural · Tract 9610.02 (42127961002) rural
Adams County — 1 eligible tract (1 rural)
Tract 315.01 (42001031501) rural
Bradford County — 1 eligible tract (1 rural)
Tract 9510 (42015951000) rural
Cameron County — 1 eligible tract (1 rural)
Tract 9601 (42023960100) rural
Elk County — 1 eligible tract (1 rural)
Tract 9504 (42047950400) rural
Greene County — 1 eligible tract (1 rural)
Tract 9701.02 (42059970102) rural
Perry County — 1 eligible tract
Tract 303.01 (42099030301)
Potter County — 1 eligible tract (1 rural)
Tract 9504.01 (42105950401) rural
Snyder County — 1 eligible tract (1 rural)
Tract 705 (42109070500) rural
Union County — 1 eligible tract (1 rural)
Tract 907 (42119090700) rural
Top cities in Pennsylvania
Qualified Opportunity Funds investing in Pennsylvania
3 Qualified Opportunity Funds with stated investment activity in Pennsylvania. Each profile lists sponsor, focus, and contact details.
Get notified when Pennsylvania files OZ 2.0 nominations
One email the moment Pennsylvania's governor submits nominations to Treasury. One more when Treasury certifies.
Pennsylvania Opportunity Zones 2.0: FAQ
How many Opportunity Zone 2.0 tracts has Pennsylvania nominated?
No official count yet. As of October 11, 2026, we have not found a Pennsylvania or Treasury source confirming a submitted OZ 2.0 nomination slate. DCED posted a draft map marking 208 tracts for nomination, with 10 of 218 slots open. Pennsylvania has until October 28, 2026 to submit; no filing yet.
How many census tracts in Pennsylvania are eligible for Opportunity Zone 2.0?
871 tracts, of which 274 are rural in the IRS Rev. Proc. 2026-14 appendix. Eligibility is set by federal low-income criteria; only nominated and certified tracts become Opportunity Zones. The IRS appendix lists 866; Pennsylvania cites the higher Treasury figure.
How many tracts can Pennsylvania nominate?
Up to 218. Under Rev. Proc. 2026-14 the cap is 25% of eligible tracts, rounded up (all tracts if fewer than 25).
Who chooses Pennsylvania's Opportunity Zones?
The governor nominates tracts to the U.S. Treasury, which certifies them. In Pennsylvania, the PA Department of Community & Economic Development (DCED) runs the state process.
What is the deadline for Pennsylvania to submit nominations?
The 90-day federal nomination window closed September 28, 2026. A state may request a single 30-day extension, which ends October 28, 2026 at the latest (Rev. Proc. 2026-14).
When was Pennsylvania's community nomination deadline?
Pennsylvania's published community/local input deadline was Closed Aug 21, 2026 (reopened window); draft map of 208 tracts posted, file by Oct 28. That is the state's internal window, separate from the federal deadline.
Do rural Opportunity Zones in Pennsylvania get a bigger tax break?
Yes. Under OZ 2.0, gains invested in a qualified rural opportunity fund get a 30% basis step-up after five years instead of 10%, per IRS Notice 2026-55. Pennsylvania has 274 rural eligible tracts in the IRS appendix.
Data as of October 11, 2026 · Pennsylvania data last changed Oct 10, 2026 · How we source this