How Do Opportunity Zones Work?

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Final Opportunity Zone Rules from the Internal Revenue Service

Opportunity Zone Legislation

OZ HUD FAQs

OZ IRS FAQs

Map of Opportunity Zones 1.0

Tax Cuts and Jobs Act of 2017 (OZ 1.0) One Big Beautiful Bill signed into law July 4, 2025 (OZ 2.0)

US Department of the Treasury Working Paper on Use of the Opportunity Zone Tax Incentive: What the Data Tell Us

IRS Notice 2025-50 “Substantial Improvement of Property in Rural Areas”, September 30, 2025

Guidance for OZ 1.0 Rural Areas with list of Rural OZ 1.0 Census Tracts

HUD Discretionary Grants

Highlights from the One-Year Opportunity Zones Report

1-Year Council Report

Executive Order on Establishing the White House Opportunity and Revitalization Council

View the Completed Action Items of the White House Opportunity and Revitalization Council

Rural Opportunity Zone Resources

Council of Economic Advisors Report on Opportunity Zones

HUD – Opportunity Zones Toolkit Volume 1: Roadmap to Planning

HUD – Opportunity Zones Toolkit Volume 2: Local Best Practices & Case Studies

HUD – Using HOME & HTF Funds within Opportunity Zones 

EPA – Leveraging Development Finance Tools to Attract OZ Investment 

EPA – Five Strategies for Engaging Opportunity Zone Investors 

CEA - Council of Economic Advisors Report on Opportunity Zones 

Government Contracting Opportunities

CDFI Fund Opportunity Zones Resources

Department of Transportation OZ Map of Significant Transportation-Related Facilities

Economic Development Administration OZ Website