Novogradac updated its Opportunity Zones (OZ) Mapping Tool to indicate whether there are boundary changes to qualified OZ census tracts (QOZs) due to the 2020 Census, a change that will necessitate IRS guidance, since eligibility for the OZ incentive is based on 2010 census tract boundaries. A Novogradac blog post explains the effect of adjustments to census tract boundaries on OZs, highlighting that more than 56 percent of OZs will change owing to the 2020 Census by being split into two or more tracts, increased or decreased geographic area or combinations of these. The mapping tool shows 2010 Census boundaries and will be updated later this spring to include new boundaries when data is available. The tool currently identifies which QOZs have changes.