Opportunity Zones by State
Every state runs its own OZ 2.0 selection process. Click a state to see eligibility, selection criteria, community deadlines, and nomination tracker. Designated tracts are where opportunity zone tax benefits apply.
Filed with Treasury
States with an official source confirming their OZ 2.0 nominations were submitted (status as of October 12, 2026; see the tracker).
Ran a public selection process (not yet filed)
States that published selection criteria, mapping tools, or community-input windows. No official filing count yet (checked October 12, 2026).
Known eligibility, no public process found
Eligible counts come from the IRS Rev. Proc. 2026-14 appendix. No published state selection process or filing found (checked October 12, 2026).
Pending, no official count yet
No official filing or tract count found (checked October 12, 2026). Eligible counts and caps are from the IRS Rev. Proc. 2026-14 appendix.