Alaska Opportunity Zones 2.0
As of October 12, 2026, Alaska has no official Opportunity Zone 2.0 nomination count, and no state or Treasury source we have found confirms a filing. Alaska has 32 eligible tracts and may nominate up to 25, per IRS Rev. Proc. 2026-14. A state using the single 30-day extension must submit by October 28, 2026.
Alaska has 32 tracts eligible for Opportunity Zone 2.0 designation. Track the selection process, deadlines, and nominations as they happen.
Current status
Pending, no official count yet (checked October 12, 2026).
We have not found an official Alaska or Treasury source confirming a submitted OZ 2.0 nomination slate and tract count.
Eligible: 32 tracts (21 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 25 (states with fewer than 100 eligible tracts may designate 25, or all if fewer than 25). The federal nomination window closed September 28, 2026; a single 30-day extension runs through October 28, 2026 (IRS Rev. Proc. 2026-14).
Sources: IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker
Selection process background
Alaska OZ 2.0 Selection Process
Alaska has 32 census tracts eligible for OZ 2.0 nomination under OBBBA's updated low-income community criteria, per the IRS Rev. Proc. 2026-14 appendix. Under the federal cap, the governor may nominate up to 25 tracts.
We have not found a published Alaska OZ 2.0 selection process, community nomination window, or nominated-tract list from the state's lead agency. The federal nomination window closed September 28, 2026; states that have not filed may use a single 30-day extension through October 28, 2026 (IRS Rev. Proc. 2026-14). Certified OZ 2.0 designations take effect January 1, 2027.
If you're aware of an official Alaska announcement we've missed, please contact us.
Where Alaska is in the process
Alaska census tracts list: Opportunity Zones by county
Every Alaska census tract that is either on the OZ 2.0 eligibility list (32 tracts, IRS Rev. Proc. 2026-14 appendix) or inside a current (2018) Opportunity Zone, grouped by county. The CDFI Fund's designated list has 25 Alaska tracts, numbered by the 2010 census. GEOIDs here are 2020-census tracts, so we matched the 2018 zones to 2020 tracts with the Census relationship file: they cover 26 2020 tracts fully and 2 partly (28 in this table). "Partly" means only part of the 2020 tract was in a 2018 zone (how we match).
Eligible is not designated. The governor can nominate up to 25 of these tracts (the 25% cap). The federal nomination window closed September 28, 2026 (New Jersey is using the extension to October 28), and certified OZ 2.0 designations take effect January 1, 2027. See which states have filed on the OZ 2.0 nomination tracker, check exact boundaries on the eligible-tract map, and read how to plan an OZ investment for January 2027.
Download the Alaska census tracts list (CSV) →
Aleutians East Borough: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 02013000100 | Yes (rural) | Yes |
Aleutians West Census Area: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 02016000100 | Yes (rural) | Yes |
Anchorage Municipality: 11 OZ 2.0 eligible, 9 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 6.01 | 02020000601 | Yes | Yes |
| 6.02 | 02020000602 | Yes | Yes |
| 7.01 | 02020000701 | Yes | No |
| 7.02 | 02020000702 | No | Yes |
| 7.03 | 02020000703 | Yes | Yes |
| 9.01 | 02020000901 | Yes | No |
| 10 | 02020001000 | Yes | Yes |
| 11 | 02020001100 | Yes | No |
| 14.02 | 02020001402 | Yes | No |
| 19 | 02020001900 | No | Yes |
| 20 | 02020002000 | Yes | Yes |
| 21 | 02020002100 | Yes | No |
| 9800 | 02020980000 | No | Yes |
| 9801 | 02020980100 | Yes | No |
| 9802 | 02020980200 | No | Yes |
Bethel Census Area: 2 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 02050000100 | Yes (rural) | No |
| 3 | 02050000300 | Yes (rural) | Yes |
County FIPS 195: 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 2 | 02195000200 | No | Partly |
Dillingham Census Area: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 02070000100 | Yes (rural) | No |
Fairbanks North Star Borough: 3 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 02090000100 | Yes (rural) | Yes |
| 2 | 02090000200 | No | Yes |
| 7 | 02090000700 | Yes (rural) | No |
| 9800 | 02090980000 | No | Yes |
| 9801 | 02090980100 | Yes (rural) | No |
Haines (county per CDFI 2018 list): 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 02100000100 | No | Yes |
Hoonah-Angoon (county per CDFI 2018 list): 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4 | 02105000400 | No | Yes |
Kenai Peninsula (county per CDFI 2018 list): 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 02122000100 | No | Yes |
Kodiak Island Borough: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4 | 02150000400 | Yes (rural) | No |
Kusilvak Census Area: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 02158000100 | Yes (rural) | No |
Lake and Peninsula Borough: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 02164000100 | Yes (rural) | No |
Matanuska-Susitna Borough: 2 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1.02 | 02170000102 | Yes (rural) | No |
| 4.01 | 02170000401 | No | Yes |
| 7.01 | 02170000701 | No | Yes |
| 8 | 02170000800 | Yes (rural) | No |
Nome Census Area: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 02180000100 | Yes (rural) | Yes |
North Slope (county per CDFI 2018 list): 0 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 2 | 02185000200 | No | Yes |
Northwest Arctic Borough: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 02188000100 | Yes (rural) | Yes |
Prince of Wales-Hyder Census Area: 1 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 02198000100 | Yes (rural) | Partly |
| 9401 | 02198940100 | No | Yes |
Southeast Fairbanks Census Area: 1 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 02240000100 | Yes (rural) | No |
Wrangell City and Borough: 1 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 3 | 02275000300 | Yes (rural) | Yes |
Yukon-Koyukuk Census Area: 3 OZ 2.0 eligible, 1 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1 | 02290000100 | Yes (rural) | No |
| 2 | 02290000200 | No | Yes |
| 3 | 02290000300 | Yes (rural) | No |
| 4 | 02290000400 | Yes (rural) | No |
Get notified when Alaska files OZ 2.0 nominations
One email the moment Alaska's governor submits nominations to Treasury. One more when Treasury certifies.
Alaska Opportunity Zones 2.0: FAQ
How many Opportunity Zone 2.0 tracts has Alaska nominated?
No official count yet. As of October 12, 2026, we have not found a Alaska or Treasury source confirming a submitted OZ 2.0 nomination slate.
How many census tracts in Alaska are eligible for Opportunity Zone 2.0?
32 tracts, of which 21 are rural in the IRS Rev. Proc. 2026-14 appendix. Eligibility is set by federal low-income criteria; only nominated and certified tracts become Opportunity Zones.
How many tracts can Alaska nominate?
Up to 25. Under Rev. Proc. 2026-14 the cap is states with fewer than 100 eligible tracts may nominate 25 (all tracts if fewer than 25).
Who chooses Alaska's Opportunity Zones?
The governor nominates tracts to the U.S. Treasury, which certifies them.
What is the deadline for Alaska to submit nominations?
The 90-day federal nomination window closed September 28, 2026. A state may request a single 30-day extension, which ends October 28, 2026 at the latest (Rev. Proc. 2026-14).
Do rural Opportunity Zones in Alaska get a bigger tax break?
Yes. Under OZ 2.0, gains invested in a qualified rural opportunity fund get a 30% basis step-up after five years instead of 10%, per IRS Notice 2026-55. Alaska has 21 rural eligible tracts in the IRS appendix.
Data as of October 12, 2026 · Alaska data last changed Oct 6, 2026 · How we source this