Connecticut Opportunity Zones 2.0
As of October 12, 2026, Connecticut has no official Opportunity Zone 2.0 nomination count, and no state or Treasury source we have found confirms a filing. Connecticut has 243 eligible tracts and may nominate up to 61, per IRS Rev. Proc. 2026-14. A state using the single 30-day extension must submit by October 28, 2026.
Connecticut has 243 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 Connecticut or Treasury source confirming a submitted OZ 2.0 nomination slate and tract count.
Eligible: 243 tracts (30 rural in the Rev. Proc. 2026-14 appendix); nomination cap: 61 (25%, rounded up). The federal nomination window closed September 28, 2026; a single 30-day extension runs through October 28, 2026 (IRS Rev. Proc. 2026-14).
Sources: Connecticut Department of Economic and Community Development (DECD) · IRS Rev. Proc. 2026-14 appendix (eligible tracts) · OZ 2.0 nomination tracker
Selection process background
Connecticut OZ 2.0 Selection Process
Connecticut has 243 census tracts eligible for Opportunity Zone 2.0 designation under OBBBA's tightened low-income community criteria. Under the 25% federal cap, Governor Ned Lamont may nominate up to 61 tracts. The state currently has 72 OZ 1.0 zones, nominated by Governor Dannel P. Malloy in 2018 and approved by the U.S. Department of the Treasury; those designations remain in effect through December 31, 2028. New OZ 2.0 designations take effect January 1, 2027.
What the Connecticut Department of Economic and Community Development (DECD) has published: DECD's Opportunity Zones hub is the official state resource. As of this check it links four OZ 1.0-era pages last posted around October 2019: Federal Opportunity Zone Tax Benefits, Opportunity Zone Resources, State Opportunity Zone Enhancements (Historic Rehabilitation Credit bump, Urban and Industrial Site Reinvestment prioritization, Brownfield preference, vacant state-owned property sales), and Tips for Municipalities. Those pages describe how Connecticut stacks state incentives onto the existing federal OZ 1.0 map. They do not describe a 2026 nomination process.
What is not published (re-verified August 28, 2026):
- No public OZ 2.0 nomination form, portal, or community-input window
- No downloadable 2026 eligible-tract list
- No state-internal community deadline
- No governor slate or draft list
Federal clock only: Governor Lamont had until September 28, 2026 to submit nominations to the U.S. Treasury (a single 30-day extension to October 28, 2026 was available under Rev. Proc. 2026-14). That is the federal CEO deadline, not a Connecticut community deadline.
We'll update this page the moment DECD publishes a 2.0 process. If you're aware of a published process we've missed, please contact us.
Sources: DECD — Opportunity Zones; DECD — OZ Connecticut State Enhancements; Gov. Malloy 2018 nomination announcement.
Visit Connecticut Department of Economic and Community Development (DECD) →
Where Connecticut is in the process
Connecticut census tracts list: Opportunity Zones by county
Every Connecticut census tract that is either on the OZ 2.0 eligibility list (243 tracts, IRS Rev. Proc. 2026-14 appendix) or inside a current (2018) Opportunity Zone, grouped by county. The CDFI Fund's designated list has 72 Connecticut tracts (71 low-income, 1 contiguous), 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 77 2020 tracts fully and 3 partly (80 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 61 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 Connecticut census tracts list (CSV) →
Capitol Planning Region: 72 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4153 | 09110415300 | Yes | No |
| 4154 | 09110415400 | Yes | No |
| 4155 | 09110415500 | Yes | No |
| 4156 | 09110415600 | Yes | No |
| 4158 | 09110415800 | Yes | No |
| 4159 | 09110415900 | Yes | No |
| 4160 | 09110416000 | Yes | No |
| 4161 | 09110416100 | Yes | No |
| 4162 | 09110416200 | Yes | No |
| 4163 | 09110416300 | Yes | No |
| 4166 | 09110416600 | Yes | No |
| 4167 | 09110416700 | Yes | No |
| 4171 | 09110417100 | Yes | No |
| 4172 | 09110417200 | Yes | No |
| 4174 | 09110417400 | Yes | No |
| 4306.03 | 09110430603 | Yes | No |
| 4806 | 09110480600 | Yes | No |
| 4807 | 09110480700 | Yes | No |
| 4961 | 09110496100 | Yes | No |
| 5001 | 09110500100 | Yes | No |
| 5002 | 09110500200 | Yes | No |
| 5003 | 09110500300 | Yes | No |
| 5004 | 09110500400 | Yes | No |
| 5005 | 09110500500 | Yes | No |
| 5009 | 09110500900 | Yes | No |
| 5012 | 09110501200 | Yes | No |
| 5013 | 09110501300 | Yes | No |
| 5014 | 09110501400 | Yes | No |
| 5015 | 09110501500 | Yes | No |
| 5017 | 09110501700 | Yes | No |
| 5018 | 09110501800 | Yes | No |
| 5023 | 09110502300 | Yes | No |
| 5024 | 09110502400 | Yes | No |
| 5025 | 09110502500 | Yes | No |
| 5026 | 09110502600 | Yes | No |
| 5027 | 09110502700 | Yes | No |
| 5028 | 09110502800 | Yes | No |
| 5029 | 09110502900 | Yes | No |
| 5030 | 09110503000 | Yes | No |
| 5031.01 | 09110503101 | Yes | No |
| 5031.02 | 09110503102 | Yes | No |
| 5033 | 09110503300 | Yes | No |
| 5035 | 09110503500 | Yes | No |
| 5037 | 09110503700 | Yes | No |
| 5038 | 09110503800 | Yes | No |
| 5039 | 09110503900 | Yes | No |
| 5041 | 09110504100 | Yes | No |
| 5042 | 09110504200 | Yes | No |
| 5043 | 09110504300 | Yes | No |
| 5045 | 09110504500 | Yes | No |
| 5048 | 09110504800 | Yes | No |
| 5049 | 09110504900 | Yes | No |
| 5101 | 09110510100 | Yes | No |
| 5102 | 09110510200 | Yes | No |
| 5103 | 09110510300 | Yes | No |
| 5104 | 09110510400 | Yes | No |
| 5106 | 09110510600 | Yes | No |
| 5107 | 09110510700 | Yes | No |
| 5112 | 09110511200 | Yes | No |
| 5113 | 09110511300 | Yes | No |
| 5141.04 | 09110514104 | Yes | No |
| 5146 | 09110514600 | Yes | No |
| 5147 | 09110514700 | Yes | No |
| 5148 | 09110514800 | Yes | No |
| 5244 | 09110524400 | Yes | No |
| 5246 | 09110524600 | Yes | No |
| 5247 | 09110524700 | Yes | No |
| 5301 | 09110530100 | Yes | No |
| 5302 | 09110530200 | Yes | No |
| 5303.01 | 09110530301 | Yes | No |
| 8812 | 09110881200 | Yes (rural) | No |
| 8813 | 09110881300 | Yes (rural) | No |
Fairfield (county per CDFI 2018 list): 0 OZ 2.0 eligible, 23 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 201.01 | 09001020101 | No | Yes |
| 201.02 | 09001020102 | No | Yes |
| 214.01 | 09001021401 | No | Yes |
| 214.02 | 09001021402 | No | Yes |
| 218.01 | 09001021801 | No | Partly |
| 218.02 | 09001021802 | No | Yes |
| 222.01 | 09001022201 | No | Yes |
| 222.02 | 09001022202 | No | Yes |
| 223 | 09001022300 | No | Yes |
| 434 | 09001043400 | No | Yes |
| 437 | 09001043700 | No | Yes |
| 441 | 09001044100 | No | Yes |
| 703 | 09001070300 | No | Yes |
| 705 | 09001070500 | No | Yes |
| 706 | 09001070600 | No | Yes |
| 738 | 09001073800 | No | Yes |
| 740 | 09001074000 | No | Yes |
| 743 | 09001074300 | No | Yes |
| 744 | 09001074400 | No | Yes |
| 804 | 09001080400 | No | Yes |
| 2101.01 | 09001210101 | No | Yes |
| 2101.02 | 09001210102 | No | Yes |
| 2102.01 | 09001210201 | No | Partly |
Greater Bridgeport Planning Region: 41 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 614 | 09120061400 | Yes | No |
| 702 | 09120070200 | Yes | No |
| 703 | 09120070300 | Yes | No |
| 704 | 09120070400 | Yes | No |
| 705 | 09120070500 | Yes | No |
| 706 | 09120070600 | Yes | No |
| 709 | 09120070900 | Yes | No |
| 710 | 09120071000 | Yes | No |
| 711 | 09120071100 | Yes | No |
| 712 | 09120071200 | Yes | No |
| 713 | 09120071300 | Yes | No |
| 714 | 09120071400 | Yes | No |
| 716 | 09120071600 | Yes | No |
| 719 | 09120071900 | Yes | No |
| 720 | 09120072000 | Yes | No |
| 721 | 09120072100 | Yes | No |
| 722 | 09120072200 | Yes | No |
| 723 | 09120072300 | Yes | No |
| 724 | 09120072400 | Yes | No |
| 725 | 09120072500 | Yes | No |
| 726 | 09120072600 | Yes | No |
| 727 | 09120072700 | Yes | No |
| 728 | 09120072800 | Yes | No |
| 729 | 09120072900 | Yes | No |
| 731 | 09120073100 | Yes | No |
| 732 | 09120073200 | Yes | No |
| 733 | 09120073300 | Yes | No |
| 734 | 09120073400 | Yes | No |
| 735 | 09120073500 | Yes | No |
| 736 | 09120073600 | Yes | No |
| 737 | 09120073700 | Yes | No |
| 738 | 09120073800 | Yes | No |
| 739 | 09120073900 | Yes | No |
| 740 | 09120074000 | Yes | No |
| 743 | 09120074300 | Yes | No |
| 744 | 09120074400 | Yes | No |
| 801 | 09120080100 | Yes | No |
| 802 | 09120080200 | Yes | No |
| 804 | 09120080400 | Yes | No |
| 807 | 09120080700 | Yes | No |
| 2572 | 09120257200 | Yes | No |
Hartford (county per CDFI 2018 list): 0 OZ 2.0 eligible, 23 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 4061 | 09003406100 | No | Yes |
| 4153 | 09003415300 | No | Yes |
| 4159 | 09003415900 | No | Yes |
| 4171 | 09003417100 | No | Yes |
| 4738 | 09003473800 | No | Yes |
| 4961 | 09003496100 | No | Yes |
| 5003 | 09003500300 | No | Yes |
| 5004 | 09003500400 | No | Yes |
| 5025 | 09003502500 | No | Yes |
| 5027 | 09003502700 | No | Partly |
| 5028 | 09003502800 | No | Yes |
| 5037 | 09003503700 | No | Yes |
| 5038 | 09003503800 | No | Yes |
| 5049 | 09003504900 | No | Yes |
| 5102 | 09003510200 | No | Yes |
| 5104 | 09003510400 | No | Yes |
| 5105 | 09003510500 | No | Yes |
| 5106 | 09003510600 | No | Yes |
| 5108 | 09003510800 | No | Yes |
| 5145 | 09003514500 | No | Yes |
| 5147 | 09003514700 | No | Yes |
| 5244 | 09003524400 | No | Yes |
| 5246 | 09003524600 | No | Yes |
Litchfield (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) |
|---|---|---|---|
| 3103 | 09005310300 | No | Yes |
Lower Connecticut River Valley Planning Region: 5 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 5411 | 09130541100 | Yes | No |
| 5416 | 09130541600 | Yes | No |
| 5417 | 09130541700 | Yes | No |
| 5421 | 09130542100 | Yes | No |
| 6802 | 09130680200 | Yes | No |
Middlesex (county per CDFI 2018 list): 0 OZ 2.0 eligible, 2 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 5411 | 09007541100 | No | Yes |
| 5416 | 09007541600 | No | Yes |
Naugatuck Valley Planning Region: 25 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 3501.01 | 09140350101 | Yes | No |
| 3502 | 09140350200 | Yes | No |
| 3503 | 09140350300 | Yes | No |
| 3504 | 09140350400 | Yes | No |
| 3505 | 09140350500 | Yes | No |
| 3508 | 09140350800 | Yes | No |
| 3509 | 09140350900 | Yes | No |
| 3510 | 09140351000 | Yes | No |
| 3511 | 09140351100 | Yes | No |
| 3512 | 09140351200 | Yes | No |
| 3513 | 09140351300 | Yes | No |
| 3514 | 09140351400 | Yes | No |
| 3515 | 09140351500 | Yes | No |
| 3516.01 | 09140351601 | Yes | No |
| 3517 | 09140351700 | Yes | No |
| 3522 | 09140352200 | Yes | No |
| 3523 | 09140352300 | Yes | No |
| 3524 | 09140352400 | Yes | No |
| 3525 | 09140352500 | Yes | No |
| 3527.01 | 09140352701 | Yes | No |
| 3527.02 | 09140352702 | Yes | No |
| 3528 | 09140352800 | Yes | No |
| 4057 | 09140405700 | Yes | No |
| 4061 | 09140406100 | Yes | No |
| 4255 | 09140425500 | Yes | No |
New Haven (county per CDFI 2018 list): 0 OZ 2.0 eligible, 20 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1252 | 09009125200 | No | Yes |
| 1402 | 09009140200 | No | Yes |
| 1403 | 09009140300 | No | Yes |
| 1415 | 09009141500 | No | Yes |
| 1416 | 09009141600 | No | Yes |
| 1422 | 09009142200 | No | Yes |
| 1423 | 09009142300 | No | Yes |
| 1424 | 09009142400 | No | Yes |
| 1541.01 | 09009154101 | No | Yes |
| 1541.02 | 09009154102 | No | Yes |
| 1545 | 09009154500 | No | Yes |
| 1655 | 09009165500 | No | Yes |
| 1701 | 09009170100 | No | Yes |
| 1702 | 09009170200 | No | Yes |
| 1709 | 09009170900 | No | Yes |
| 3451 | 09009345100 | No | Yes |
| 3501.01 | 09009350101 | No | Yes |
| 3505 | 09009350500 | No | Yes |
| 3515 | 09009351500 | No | Yes |
| 3517 | 09009351700 | No | Yes |
New London (county per CDFI 2018 list): 0 OZ 2.0 eligible, 7 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 6905 | 09011690500 | No | Yes |
| 6907 | 09011690700 | No | Yes |
| 6967.01 | 09011696701 | No | Yes |
| 6968 | 09011696800 | No | Yes |
| 6970 | 09011697000 | No | Yes |
| 8702 | 09011870200 | No | Yes |
| 8703 | 09011870300 | No | Yes |
Northeastern Connecticut Planning Region: 4 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 9031.01 | 09150903101 | Yes (rural) | No |
| 9045 | 09150904500 | Yes (rural) | No |
| 9071 | 09150907100 | Yes (rural) | No |
| 9073 | 09150907300 | Yes (rural) | No |
Northwest Hills Planning Region: 7 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 3101 | 09160310100 | Yes (rural) | No |
| 3102 | 09160310200 | Yes (rural) | No |
| 3103 | 09160310300 | Yes (rural) | No |
| 3108.01 | 09160310801 | Yes (rural) | No |
| 3108.04 | 09160310804 | Yes (rural) | No |
| 3201.01 | 09160320101 | Yes (rural) | No |
| 3201.02 | 09160320102 | Yes (rural) | No |
South Central Connecticut Planning Region: 40 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 1401.01 | 09170140101 | Yes | No |
| 1401.02 | 09170140102 | Yes | No |
| 1402 | 09170140200 | Yes | No |
| 1403 | 09170140300 | Yes | No |
| 1405 | 09170140500 | Yes | No |
| 1406 | 09170140600 | Yes | No |
| 1407 | 09170140700 | Yes | No |
| 1408 | 09170140800 | Yes | No |
| 1409 | 09170140900 | Yes | No |
| 1412 | 09170141200 | Yes | No |
| 1413.01 | 09170141301 | Yes | No |
| 1415 | 09170141500 | Yes | No |
| 1416 | 09170141600 | Yes | No |
| 1421 | 09170142100 | Yes | No |
| 1423 | 09170142300 | Yes | No |
| 1424 | 09170142400 | Yes | No |
| 1425 | 09170142500 | Yes | No |
| 1426.01 | 09170142601 | Yes | No |
| 1426.05 | 09170142605 | Yes | No |
| 1427 | 09170142700 | Yes | No |
| 1541.01 | 09170154101 | Yes | No |
| 1541.02 | 09170154102 | Yes | No |
| 1542 | 09170154200 | Yes | No |
| 1545 | 09170154500 | Yes | No |
| 1546 | 09170154600 | Yes | No |
| 1550 | 09170155000 | Yes | No |
| 1651 | 09170165100 | Yes | No |
| 1655 | 09170165500 | Yes | No |
| 1656 | 09170165600 | Yes | No |
| 1701 | 09170170100 | Yes | No |
| 1703 | 09170170300 | Yes | No |
| 1706 | 09170170600 | Yes | No |
| 1708 | 09170170800 | Yes | No |
| 1709 | 09170170900 | Yes | No |
| 1710 | 09170171000 | Yes | No |
| 1713 | 09170171300 | Yes | No |
| 1714 | 09170171400 | Yes | No |
| 1715 | 09170171500 | Yes | No |
| 3614.01 | 09170361401 | Yes | No |
| 3615 | 09170361500 | Yes | No |
Southeastern Connecticut Planning Region: 17 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 6903 | 09180690300 | Yes (rural) | No |
| 6904 | 09180690400 | Yes (rural) | No |
| 6905 | 09180690500 | Yes (rural) | No |
| 6907 | 09180690700 | Yes (rural) | No |
| 6908 | 09180690800 | Yes (rural) | No |
| 6961 | 09180696100 | Yes (rural) | No |
| 6964.01 | 09180696401 | Yes (rural) | No |
| 6967.01 | 09180696701 | Yes (rural) | No |
| 6968 | 09180696800 | Yes (rural) | No |
| 6970 | 09180697000 | Yes (rural) | No |
| 7025 | 09180702500 | Yes (rural) | No |
| 7092 | 09180709200 | Yes (rural) | No |
| 8003 | 09180800300 | Yes (rural) | No |
| 8005.01 | 09180800501 | Yes (rural) | No |
| 8006 | 09180800600 | Yes (rural) | No |
| 8007 | 09180800700 | Yes (rural) | No |
| 8703 | 09180870300 | Yes (rural) | No |
Tolland (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) |
|---|---|---|---|
| 8813 | 09013881300 | No | Yes |
Western Connecticut Planning Region: 32 OZ 2.0 eligible, 0 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 106 | 09190010600 | Yes | No |
| 209 | 09190020900 | Yes | No |
| 211 | 09190021100 | Yes | No |
| 214.01 | 09190021401 | Yes | No |
| 214.02 | 09190021402 | Yes | No |
| 215.01 | 09190021501 | Yes | No |
| 215.02 | 09190021502 | Yes | No |
| 216.01 | 09190021601 | Yes | No |
| 217.01 | 09190021701 | Yes | No |
| 217.02 | 09190021702 | Yes | No |
| 220 | 09190022000 | Yes | No |
| 221.01 | 09190022101 | Yes | No |
| 222.02 | 09190022202 | Yes | No |
| 432 | 09190043200 | Yes | No |
| 434 | 09190043400 | Yes | No |
| 438 | 09190043800 | Yes | No |
| 440 | 09190044000 | Yes | No |
| 444 | 09190044400 | Yes | No |
| 445 | 09190044500 | Yes | No |
| 2001 | 09190200100 | Yes | No |
| 2101.01 | 09190210101 | Yes | No |
| 2101.02 | 09190210102 | Yes | No |
| 2102.01 | 09190210201 | Yes | No |
| 2102.02 | 09190210202 | Yes | No |
| 2103 | 09190210300 | Yes | No |
| 2104.01 | 09190210401 | Yes | No |
| 2106 | 09190210600 | Yes | No |
| 2107.01 | 09190210701 | Yes | No |
| 2107.02 | 09190210702 | Yes | No |
| 2112.01 | 09190211201 | Yes | No |
| 2531 | 09190253100 | Yes | No |
| 4257 | 09190425700 | Yes | No |
Windham (county per CDFI 2018 list): 0 OZ 2.0 eligible, 3 in a current OZ (2020 tracts)
| Tract | GEOID (2020) | OZ 2.0 eligible | Current OZ (2018) |
|---|---|---|---|
| 8006 | 09015800600 | No | Yes |
| 9031.01 | 09015903101 | No | Yes |
| 9031.02 | 09015903102 | No | Yes |
Qualified Opportunity Funds investing in Connecticut
3 Qualified Opportunity Funds with stated investment activity in Connecticut. Each profile lists sponsor, focus, and contact details.
Get notified when Connecticut files OZ 2.0 nominations
One email the moment Connecticut's governor submits nominations to Treasury. One more when Treasury certifies.
Connecticut Opportunity Zones 2.0: FAQ
How many Opportunity Zone 2.0 tracts has Connecticut nominated?
No official count yet. As of October 12, 2026, we have not found a Connecticut or Treasury source confirming a submitted OZ 2.0 nomination slate.
How many census tracts in Connecticut are eligible for Opportunity Zone 2.0?
243 tracts, of which 30 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 Connecticut nominate?
Up to 61. Under Rev. Proc. 2026-14 the cap is 25% of eligible tracts, rounded up (all tracts if fewer than 25).
Who chooses Connecticut's Opportunity Zones?
The governor nominates tracts to the U.S. Treasury, which certifies them. In Connecticut, the Connecticut Department of Economic and Community Development (DECD) runs the state process.
What is the deadline for Connecticut 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 Connecticut 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. Connecticut has 30 rural eligible tracts in the IRS appendix.
Data as of October 12, 2026 · Connecticut data last changed Aug 28, 2026 · How we source this