Every OZ 2.0 eligible tract, on one map.
All 25,332 tracts (8,334 entirely rural) that could be nominated as Opportunity Zones between July 1 and September 29, 2026. Click any tract for demographics. Search an address to zoom in. Get notified the moment your state files.
All 50 states, tracked
Every state runs its own selection process. Pick your state for the full rundown on deadlines, criteria, and nomination filings.
How eligibility works
The One Big Beautiful Bill Act (OBBBA, signed July 4, 2025) tightened the criteria for Opportunity Zone eligibility. A census tract must now have a median family income below 70% of its area median — down from 80% under OZ 1.0. The contiguous-tract provision is eliminated, and Puerto Rico's blanket eligibility is gone. The result: 25,332 tracts nationwide meet the OZ 2.0 eligibility threshold, including 8,334 entirely rural tracts that qualify for enhanced benefits.
Each state's governor nominates up to 25% of their state's eligible tracts (minimum 25), with at least 33% of each state's nominations required to be rural. That means only about 6,333 tracts will ultimately be designated — roughly one in four eligible tracts.
Key dates: Nominations open July 1, 2026 and close September 29, 2026 (with a 30-day extension available to October 29). Treasury certifies the final designations in late 2026, and OZ 2.0 takes effect January 1, 2027.
For the full OBBBA ruleset — including the new rolling 5-year deferral, 15% step-up, and 30% rural step-up — see the OZ 2.0 vs OZ 1.0 guide.