Explore Your Community's Opportunity Zones 1.0 and Rural Area Census Tracts

Opportunity Zones are economically distressed communities, defined by individual census tract, nominated by America’s Governors, and certified by the U.S. Secretary of the Treasury via their delegation of authority to the Internal Revenue Service. Under certain conditions, new investments in Opportunity Zones may be eligible for preferential tax incentives. 

The initial designation of Opportunity Zone census tracts and related tax benefits is known as “OZ 1.0” from the 2017 Tax Cuts and Jobs Act. The new, permanent Opportunity Zones tax incentive program is known as “OZ 2.0” providing more certainty for communities and investors.  

In OZ 1.0 there are 8,764 designated census tracts in the United States, many of which have experienced a lack of investment for decades. The OZ 1.0 map is in effect through the end of 2028. In 2026, Governors will nominate census tracts for Treasury to designate, creating a new OZ 2.0 map. The OZ 2.0 map will be in effect through the end of 2036. New OZ maps with designated census tracts will be chosen every 10 years.  

The Opportunity Zones initiative is not a top-down government program from Washington, D.C. but an incentive to spur private and public investment in America’s under invested communities.