The U.S. Department of the Treasury has released revised information concerning census tracts that are eligible for nomination as Qualified Opportunity Zones (QOZs).

Specifically, data in the Opportunity Zones Information Resource has been updated from information provided in a February 8, 2018, release to include all census tracts that meet the New Markets Tax Credit Program (NMTC) Low-Income Community definition and additional contiguous census tracts eligible for designation as a QOZ.

The revised list of census tracts eligible for designation as a QOZ can be found on the Opportunity Zones Resources webpage, with the following resources:

  • IRS Revenue Procedure
  • Opportunity Zones Information Resource: updated as of February 27, 2018, with sortable lists by State of all census tracts eligible for designation as a QOZ.
  • Map of all census tracts eligible for QOZ designation: view the directions on accessing the map on the Opportunity Zones Resources page.
  • For questions on the Opportunity Zone nomination and designation process, contact the CDFI Fund at (202) 653-0406 or via email at OpportunityZone@cdfi.treas.gov.

In addition, the Internal Revenue Service (IRS) is currently working on guidance related to the certification of Qualified Opportunity Funds and eligible investments in QOZs and welcomes comments. Please send any comments to:

Internal Revenue Service
Attn: Scott Dinwiddie, Associate Chief Counsel (Income Tax and Accounting)
Room 4500
P.O. Box 7604
Ben Franklin Station
Washington, DC 20044