# Opportunity Zones (opportunityzones.help)

> Published by Janover Capital LLC. A reference on the federal Opportunity Zone incentive as amended by Public Law 119-21 (July 4, 2025): OZ 1.0 vs OZ 2.0, the December 31, 2026 inclusion, the 2027 designation round, compliance and forms, state and tract data, calculators, a JSON API and an MCP server. Janover arranges debt financing for projects in the zones; it is not a lender, fund sponsor, broker-dealer or tax adviser, and nothing here is tax advice.

Contact: desk@janover.co · 6401 Congress Ave., Ste. 250, Boca Raton, FL 33487
Project financing requests: https://www.opportunityzones.help/get-financing/

## Machine access
- MCP server (Streamable HTTP, no auth): https://www.opportunityzones.help/api/oz/mcp  (card: https://www.opportunityzones.help/.well-known/mcp.json)
- REST API: https://www.opportunityzones.help/api/oz  (OpenAPI: https://www.opportunityzones.help/openapi.json; docs: https://www.opportunityzones.help/opportunity-zone-api/)
- Data downloads (CSV, GeoJSON, Excel, .ics): https://www.opportunityzones.help/data/
- Address lookup: GET /api/oz/lookup_address?address=... returns 2018 zone status (2010 tract) and 2027 round status (2020 tract).

## Program status (each line verified against the primary source named)
- 2026-11-23: Notice 2026-55 comments due. Written comments to Treasury and the IRS on implementing the amended section 1400Z-2. Source: https://www.irs.gov/pub/irs-drop/n-26-55.pdf
- 2026-12-28: Last day for Treasury to certify 2027 zones. November 27, 2026, or December 28, 2026 where the governor took the 30-day extension. Source: https://www.irs.gov/pub/irs-drop/rp-26-14.pdf
- 2026-12-31: OZ 1.0 deferred gain is included. Gain deferred through a pre-2027 QOF investment and still held is included in 2026 income. Source: https://www.irs.gov/pub/irs-drop/n-26-40.pdf
- 2027-01-01: OZ 2.0 begins and new zones take effect. Investments made on or after this date follow the amended rules; the first new round runs through Dec 31, 2036. Source: https://www.irs.gov/pub/irs-drop/n-26-40.pdf
- 2028-12-31: 2018 zones expire. Designations made in 2018 end Dec 31, 2028; Puerto Rico's automatically designated zones end a year earlier, Dec 31, 2027. Source: https://www.irs.gov/pub/irs-drop/n-26-40.pdf
- 2036-12-31: First new designation round ends. Zones certified in 2026 are designated from Jan 1, 2027 through Dec 31, 2036. Source: https://www.irs.gov/pub/irs-drop/n-26-40.pdf
- 2047-12-31: Last date an expired 2018 zone counts for the use test. Only for property that otherwise qualifies and was acquired before the zone expired or under a transition exception, and only for the substantially-all use test (Notice 2026-40, sec. 5.02). Source: https://www.irs.gov/pub/irs-drop/n-26-40.pdf
- Eligible tracts for the 2027 round: 25,461 (8,362 rural) on Treasury's Sept. 23, 2026 list; 25,332 (8,334 rural) in the April Rev. Proc. 2026-14 appendix.
- Certified 2027 tract lists published by official state sources as of 2026-10-30: California 620, Idaho 25, Iowa 44, Nebraska 28, New Hampshire 25. No national Treasury list yet.
- Final nomination lists published as of 2026-10-30: Arizona 127, Colorado 93, Delaware 25, Indiana 126, Kentucky 137, Massachusetts 104, Montana 25, New Mexico 65, Oklahoma 104, Oregon 58, Pennsylvania 218, South Carolina 113, Texas 608, U.S. Virgin Islands 18, Utah 37, Washington 99.

## Guides
- [How census tracts qualify for the 2027 Opportunity Zone map](https://www.opportunityzones.help/how-census-tracts-qualify/): The new low-income test for 2027 Opportunity Zones: the 70% income and 20% poverty prongs, metro vs statewide medians, no contiguous tracts, data and counts.
- [IRS Opportunity Zone updates: from the spring 2019 rules to 2026](https://www.opportunityzones.help/opportunity-zones-faqs/irs-opportunity-zone-updates-spring-2019/): Every major IRS Opportunity Zone update in order: the 2018 and April 2019 proposed rules, the 2020 final rules, the 2025 law, and the 2025 to 2026 notices.
- [Opportunity Zones 2.0: what the 2025 law changed](https://www.opportunityzones.help/opportunity-zones-2-0/): What P.L. 119-21 sec. 70421 changed in the Opportunity Zone rules: permanence, 5-year rolling deferral, 30% rural step-up, 30-year cap, new maps, reporting.
- [Rural Opportunity Zones: the 30% step-up and the 50% improvement rule](https://www.opportunityzones.help/rural-opportunity-zones/): Rural Opportunity Zone rules under the 2025 law: what counts as rural, the rural fund 90% test, the 30% step-up, and the 50% substantial improvement rule.
- [The 10-year exclusion and the 30-year cap](https://www.opportunityzones.help/10-year-exclusion-and-30-year-cap/): How the Opportunity Zone 10-year fair market value election works, how the 30-year cap fixes basis, what Notice 2026-55 asks, and the OZ 1.0 2047 rule.
- [The 180-day rule: when your Opportunity Zone window starts and ends](https://www.opportunityzones.help/180-day-rule/): The Opportunity Zone 180-day rule: how to count day 1, and start dates for sales, partnerships, REITs, 1231, 1256, installment sales and inclusion events.
- [The 5-year deferral and the 10% or 30% basis step-up](https://www.opportunityzones.help/5-year-deferral-and-basis-step-up/): How OZ 2.0 defers gain for 5 years, the lesser-of inclusion amount, the 10% and 30% rural step-ups, and how it differs from the fixed OZ 1.0 date.
- [Eligible gains: which gains can go into an Opportunity Zone fund](https://www.opportunityzones.help/eligible-gains/): Which gains qualify for Opportunity Zone deferral: capital gain, qualified 1231 gain, collectibles, 1256 net gain, K-1, installment and REIT dividends.
- [What is an Opportunity Zone, and how does the tax incentive work?](https://www.opportunityzones.help/how-opportunity-zones-work/): What an Opportunity Zone is, how Qualified Opportunity Funds work, the three OZ 2.0 tax benefits, what OZ 1.0 investors had, and the full flow step by step.
- [Inclusion events: what ends an Opportunity Zone deferral early](https://www.opportunityzones.help/inclusion-events/): Which events end Opportunity Zone deferral early, including sales, gifts, distributions and decertification, and how to reinvest the gain in 180 days.
- [Original use and vacant property: when a building counts as new](https://www.opportunityzones.help/original-use-and-vacant-property/): When property meets the Opportunity Zone original use test: the placed-in-service rule, 1- and 3-year vacancy, brownfields, and open 2027 questions.
- [Qualified opportunity zone business: every test a QOZB must pass](https://www.opportunityzones.help/qualified-opportunity-zone-business/): The QOZB tests in one place: 70% tangible property, 50% gross income safe harbors, 40% intangibles, under 5% financial property, and sin businesses.
- [The substantial improvement test: double the basis in 30 months](https://www.opportunityzones.help/substantial-improvement-test/): How the Opportunity Zone substantial improvement test works: 30 months, over 100% of building basis, 50% in rural zones, land excluded, and aggregation.
- [What are the capital gains tax benefits of Opportunity Zones?](https://www.opportunityzones.help/opportunity-zones-faqs/what-are-the-capital-gains-tax-benefits-of-opportunity-zones/): Opportunity Zone capital gains benefits under the 2025 law: 5-year deferral, a 10% or 30% rural step-up, and the 10-year exclusion, with a worked example.
- [What is an Opportunity Fund?](https://www.opportunityzones.help/opportunity-zones-faqs/what-is-an-opportunity-fund/): A Qualified Opportunity Fund is a corporation or partnership that holds 90% of its assets in Opportunity Zone property. How QOFs work under OZ 1.0 and OZ 2.0.
- [The working capital safe harbor: 31 months to spend QOZB cash](https://www.opportunityzones.help/working-capital-safe-harbor/): How the QOZB working capital safe harbor works: 31 months, a written plan and schedule, 62 months for start-ups, delays, and the 2026 10%/5% test.
- [The 90 percent asset test for Qualified Opportunity Funds](https://www.opportunityzones.help/90-percent-asset-test/): How a QOF passes the 90 percent asset test: the two semiannual test dates, averaging, the first-year rule, the 6-month cash rule, reinvestment and penalty.
- [The December 31, 2026 gain inclusion: what OZ 1.0 investors owe](https://www.opportunityzones.help/december-31-2026-gain-inclusion/): How much deferred Opportunity Zone gain OZ 1.0 investors must include on December 31, 2026, which step-ups count, where it is reported, and what survives.
- [Form 8996: how a Qualified Opportunity Fund certifies and reports](https://www.opportunityzones.help/form-8996/): Form 8996 explained: who files, the Dec 2021 form and Dec 2024 instructions, self-certification, the annual 90 percent test, and what section 6039K changes.
- [Form 8997: the investor's annual Opportunity Zone statement](https://www.opportunityzones.help/form-8997/): Form 8997 explained: who must file, the 2025 version, what Parts I to IV report, the special gain codes, and how it ties to the Form 8949 code Z and Y rows.
- [How to report an Opportunity Zone investment on your tax return](https://www.opportunityzones.help/how-to-report-an-opportunity-zone-investment/): Step by step for investors: the Form 8949 code Z row, Form 8997 each year, the 2026 inclusion for OZ 1.0, a sale with code Y, and the 10-year exit election.
- [Opportunity Zone compliance calendar, 2026 to 2047](https://www.opportunityzones.help/opportunity-zone-compliance-calendar/): Dated Opportunity Zone deadlines from late 2026 to 2047: the 2026 inclusion, OZ 2.0 start, 2027 filing dates, fund test dates and zone expirations.
- [QOF reporting, the section 6726 penalty, and decertification](https://www.opportunityzones.help/reporting-penalties-and-decertification/): Sections 6039K, 6039L and 6726 explained: what QOFs and QOZBs report, the $500-a-day penalty and its caps, the start date, and what REG-116506-25 proposes.
- [Which businesses cannot be Opportunity Zone businesses](https://www.opportunityzones.help/sin-business-exclusions/): The seven excluded sin businesses for Opportunity Zones, the 5 percent de minimis tests for leases and gross income, and edge cases the regulations settle.
- [State tax conformity: does your state follow the Opportunity Zone rules?](https://www.opportunityzones.help/state-tax-conformity/): Which states follow the federal Opportunity Zone deferral and 10-year exclusion. Verified: North Carolina, California, New York. Others reported or unknown.
- [Notice 2026-40: the OZ 1.0 to OZ 2.0 transition rules](https://www.opportunityzones.help/transition-rules-notice-2026-40/): What IRS Notice 2026-40 says about the move to OZ 2.0: 2026 gains, inclusion-event gain, property in 2018 zones after 2026, the 10%/5% plan test, and 2047.
- [Investing in 2026 or waiting for 2027: how the timing rules work](https://www.opportunityzones.help/invest-in-2026-or-wait-for-2027/): How Notice 2026-40 treats 2026 gains invested in 2026 versus on or after January 1, 2027, which gains can reach 2027, and the questions to ask an adviser.
- [Opportunity Zone fund vs. a 1031 exchange into a DST](https://www.opportunityzones.help/opportunity-zone-vs-dst/): Investing gain in a Qualified Opportunity Fund vs. a 1031 exchange into a Delaware statutory trust, compared rule by rule from IRC 1031 and Rev. Rul. 2004-86.
- [Opportunity Zone investment vs. paying the tax now](https://www.opportunityzones.help/opportunity-zone-vs-paying-tax-now/): How investing a gain in an OZ 2.0 fund compares with paying capital gains tax now: year-by-year mechanics, a worked hypothetical, and where it breaks down.
- [Opportunity Zones vs. 1031 exchanges for capital gains tax deferral](https://www.opportunityzones.help/opportunity-zones-faqs/opportunity-zones-vs-1031-exchanges-for-capital-gains-tax-deferral/): Opportunity Zone funds vs 1031 exchanges under the 2025 law: what you reinvest, deadlines, property rules, step-ups, exclusion and related-party limits.
- [OZ 1.0 vs OZ 2.0: the rules side by side](https://www.opportunityzones.help/oz-1-0-vs-oz-2-0/): OZ 1.0 and OZ 2.0 compared rule by rule: deferral, step-ups, 10-year exclusion, 30-year cap, zones, rural, reporting, dates, and which regime applies.
- [C-PACE financing for Opportunity Zone projects](https://www.opportunityzones.help/c-pace-opportunity-zones/): How C-PACE assessment financing can fund energy, water and resiliency work on Opportunity Zone property, using Florida's statute as the worked state example.
- [Can the Historic Tax Credit (HTC) program be used in Opportunity Zones?](https://www.opportunityzones.help/opportunity-zones-faqs/can-the-historic-tax-credit-htc-program-be-used-in-opportunity-zones/): How the 20% federal Historic Tax Credit works with Opportunity Zone equity: five-year ratable credit, recapture, the two improvement tests, and 2025 changes.
- [Can the New Markets Tax Credit (NMTC) be used in Opportunity Zones?](https://www.opportunityzones.help/opportunity-zones-faqs/can-the-new-markets-tax-credit-nmtc-program-be-used-in-opportunity-zones/): How the New Markets Tax Credit works with Opportunity Zones under the 2025 law: the 39% credit over seven years, permanent $5B allocations, the new zone test.
- [HUD 221(d)(4) loans for Opportunity Zone multifamily projects](https://www.opportunityzones.help/hud-221d4-opportunity-zones/): How HUD Section 221(d)(4) mortgage insurance fits Opportunity Zone apartment projects: what the statute covers, its cost limit, secondary debt, and OZ timing.
- [Low-Income Housing Tax Credits and the Opportunity Zones program](https://www.opportunityzones.help/opportunity-zones-faqs/low-income-housing-tax-credits-and-the-opportunity-zones-program/): How the Low-Income Housing Tax Credit and Opportunity Zone equity fit in one project under 2025 law: credit periods, set-asides, the 12% boost, OZ tests.
- [Opportunity Zone bridge loans](https://www.opportunityzones.help/opportunity-zone-bridge-loans/): When Opportunity Zone sponsors use bridge loans, how they interact with the 90% test, purchase rules and 2018-zone deadlines, and what a bridge lender needs.
- [The Opportunity Zone capital stack, layer by layer](https://www.opportunityzones.help/opportunity-zone-capital-stack/): How QOF equity, sponsor equity, senior debt, mezzanine or preferred equity and tax credits fit an Opportunity Zone project, and which layers get OZ benefits.
- [Opportunity Zone construction loans](https://www.opportunityzones.help/opportunity-zone-construction-loans/): How construction loans work on Opportunity Zone projects: draws, equity-first funding, and fitting the schedule inside the 30-month and 31-month OZ clocks.
- [Opportunity Zone financing: how debt fits an OZ project](https://www.opportunityzones.help/opportunity-zone-financing/): How loans fit an Opportunity Zone project: what debt does and does not do for investors, the 30-month and 31-month clocks, the 90% test, and what to prepare.
- [SBA loans for Opportunity Zone businesses](https://www.opportunityzones.help/sba-loans-for-opportunity-zone-businesses/): How SBA 7(a) and 504 loans fit an Opportunity Zone business: loan limits, owner-occupancy rules, the passive landlord bar, and where the QOZB tests apply.
- [USDA Business and Industry loans in rural Opportunity Zones](https://www.opportunityzones.help/usda-loans-rural-opportunity-zones/): How USDA Business and Industry loan guarantees fit rural Opportunity Zone projects: the $25 million cap, the rural test, eligible uses, housing limits, fees.
- [Opportunity Zones for business owners](https://www.opportunityzones.help/for-business-owners/): For operating businesses in Opportunity Zones: the QOZB tests, the 2026 transition rules for 2018 zones, new fund reporting duties, and loan options.
- [Opportunity Zones for communities and local officials](https://www.opportunityzones.help/for-communities/): For local officials and community groups: how 2027 Opportunity Zones are chosen and certified, the dates through 2036, new public data, and what to ask.
- [Opportunity Zones for CPAs and tax advisors](https://www.opportunityzones.help/for-cpas-and-advisors/): For CPAs and advisors: the OZ deadlines, forms and open guidance questions for the 2026 filing season and OZ 2.0, with the primary sources and tools in order.
- [Opportunity Zones for developers and sponsors](https://www.opportunityzones.help/for-developers/): For developers and sponsors: the site, transition and construction deadlines from late 2026, the Opportunity Zone tools to use in order, and what to ask.
- [Opportunity Zones for investors](https://www.opportunityzones.help/for-investors/): For investors with capital gains or OZ fund holdings: the decisions and dates from November 2026 into 2027, the tools to use in order, and what to ask.
- [Opportunity Zone glossary](https://www.opportunityzones.help/glossary/): Plain definitions of 89 Opportunity Zone terms, from the 90 percent test to voluntary decertification, each tied to the statute, regulations or IRS guidance.
- [Opportunity Zone statistics](https://www.opportunityzones.help/opportunity-zone-statistics/): Every published Opportunity Zone number in one place, each with its source and date: zone and tract counts, state caps, 2027 status, cost and fund totals.
- [2027 Opportunity Zone designations: the round and its status](https://www.opportunityzones.help/2027-opportunity-zone-designations/): How the 2027 Opportunity Zone map is drawn: 25,461 eligible tracts, governors' nominations, Treasury deadlines, and official state status as of Oct. 30, 2026.
- [Opportunity Zones in California: what you need to know](https://www.opportunityzones.help/opportunity-zones-faqs/opportunity-zones-in-california-what-you-need-to-know/): California Opportunity Zones as of October 2026: 620 tracts certified for 2027, how the 2025 law changed the rules, and California's state tax treatment.
- [Opportunity Zones in Florida: what you need to know](https://www.opportunityzones.help/opportunity-zones-faqs/opportunity-zones-in-florida-what-you-need-to-know/): Florida Opportunity Zones as of October 2026: 2027 designation status, the 2025 federal rules, 2018 zone deadlines, and pairing a Florida project with LIHTC.
- [Opportunity Zones in Ohio: what you need to know](https://www.opportunityzones.help/opportunity-zones-faqs/opportunity-zones-in-ohio-what-you-need-to-know/): Ohio Opportunity Zones as of October 2026: 2027 designation status, Ohio's 10% state Opportunity Zone tax credit under ORC 122.84, and the 2025 federal rules.
- [Opportunity Zones in Texas: what you need to know](https://www.opportunityzones.help/opportunity-zones-faqs/opportunity-zones-in-texas-what-you-need-to-know/): Texas Opportunity Zones as of October 2026: 608 tracts nominated for 2027, the 2025 federal rules, 2018 zone deadlines, and Texas credits for OZ projects.

## Tools
- [Opportunity Zone lookup: is this address in a zone?](https://www.opportunityzones.help/tools/opportunity-zone-lookup/): Checks an address against the 2018 zones and the 2027 designation round in one step.
- [OZ 2.0 tax benefit calculator](https://www.opportunityzones.help/tools/oz-tax-benefit-calculator/): Models the 5-year deferral, 10% or 30% step-up and 10-year exclusion against paying tax now.
- [Dec 31, 2026 gain inclusion calculator (OZ 1.0)](https://www.opportunityzones.help/tools/2026-gain-inclusion-calculator/): Estimates the deferred gain that comes due on Dec 31, 2026 and the tax on it.
- [180-day deadline calculator](https://www.opportunityzones.help/tools/180-day-deadline-calculator/): Every start date you can choose, the last day to invest, and whether the window reaches OZ 2.0.
- [Substantial improvement calculator](https://www.opportunityzones.help/tools/substantial-improvement-calculator/): How much must go into a building, and by when, for it to count as QOZ property.
- [QOF 90% asset test calculator](https://www.opportunityzones.help/tools/90-percent-asset-test-calculator/): Averages the two testing dates and estimates the penalty if a fund falls short.
- [Qualified Opportunity Zone Business test checker](https://www.opportunityzones.help/tools/qozb-test-checker/): Runs the five tests a business must pass to be a QOZB.
- [Working capital safe harbor planner](https://www.opportunityzones.help/tools/working-capital-safe-harbor-planner/): Spend-by dates for each cash infusion and the 62-month outer limit.
- [OZ 1.0 to OZ 2.0 transition checker](https://www.opportunityzones.help/tools/oz-transition-checker/): Whether a gain realized around year-end 2026 can wait for the OZ 2.0 rules.
- [Census tract Opportunity Zone checker](https://www.opportunityzones.help/tools/tract-eligibility-checker/): Enter an 11-digit tract number to see its 2018 and 2027 status.

## Data pages
- [Opportunity Zones by state](https://www.opportunityzones.help/opportunity-zones/)
- [Map](https://www.opportunityzones.help/map/)
- Tract pages for every 2018 zone: https://www.opportunityzones.help/tract/<11-digit GEOID>/
- [Program updates](https://www.opportunityzones.help/updates/)

## State pages (2018 zones, 2027 eligible tracts and official 2027 status)
- [Alabama](https://www.opportunityzones.help/opportunity-zones/alabama/): No list published
- [Alaska](https://www.opportunityzones.help/opportunity-zones/alaska/): Submitted, list not published
- [American Samoa](https://www.opportunityzones.help/opportunity-zones/american-samoa/): No list published
- [Arizona](https://www.opportunityzones.help/opportunity-zones/arizona/): Nominated
- [Arkansas](https://www.opportunityzones.help/opportunity-zones/arkansas/): Reported certified, no list
- [California](https://www.opportunityzones.help/opportunity-zones/california/): Certified
- [Colorado](https://www.opportunityzones.help/opportunity-zones/colorado/): Nominated
- [Connecticut](https://www.opportunityzones.help/opportunity-zones/connecticut/): No list published
- [Delaware](https://www.opportunityzones.help/opportunity-zones/delaware/): Nominated
- [District of Columbia](https://www.opportunityzones.help/opportunity-zones/district-of-columbia/): Draft list only
- [Florida](https://www.opportunityzones.help/opportunity-zones/florida/): No list published
- [Georgia](https://www.opportunityzones.help/opportunity-zones/georgia/): Reported certified, list not published
- [Guam](https://www.opportunityzones.help/opportunity-zones/guam/): No list published
- [Hawaii](https://www.opportunityzones.help/opportunity-zones/hawaii/): No list published
- [Idaho](https://www.opportunityzones.help/opportunity-zones/idaho/): Certified
- [Illinois](https://www.opportunityzones.help/opportunity-zones/illinois/): No list published
- [Indiana](https://www.opportunityzones.help/opportunity-zones/indiana/): Nominated
- [Iowa](https://www.opportunityzones.help/opportunity-zones/iowa/): Certified
- [Kansas](https://www.opportunityzones.help/opportunity-zones/kansas/): No list published
- [Kentucky](https://www.opportunityzones.help/opportunity-zones/kentucky/): Nominated
- [Louisiana](https://www.opportunityzones.help/opportunity-zones/louisiana/): No list published
- [Maine](https://www.opportunityzones.help/opportunity-zones/maine/): No list published
- [Maryland](https://www.opportunityzones.help/opportunity-zones/maryland/): No list published
- [Massachusetts](https://www.opportunityzones.help/opportunity-zones/massachusetts/): Nominated
- [Michigan](https://www.opportunityzones.help/opportunity-zones/michigan/): No list published
- [Minnesota](https://www.opportunityzones.help/opportunity-zones/minnesota/): No list published
- [Mississippi](https://www.opportunityzones.help/opportunity-zones/mississippi/): No list published
- [Missouri](https://www.opportunityzones.help/opportunity-zones/missouri/): Draft list only
- [Montana](https://www.opportunityzones.help/opportunity-zones/montana/): Nominated
- [Nebraska](https://www.opportunityzones.help/opportunity-zones/nebraska/): Certified
- [Nevada](https://www.opportunityzones.help/opportunity-zones/nevada/): No list published
- [New Hampshire](https://www.opportunityzones.help/opportunity-zones/new-hampshire/): Certified
- [New Jersey](https://www.opportunityzones.help/opportunity-zones/new-jersey/): No list published
- [New Mexico](https://www.opportunityzones.help/opportunity-zones/new-mexico/): Nominated
- [New York](https://www.opportunityzones.help/opportunity-zones/new-york/): No list published
- [North Carolina](https://www.opportunityzones.help/opportunity-zones/north-carolina/): No list published
- [North Dakota](https://www.opportunityzones.help/opportunity-zones/north-dakota/): No list published
- [Northern Mariana Islands](https://www.opportunityzones.help/opportunity-zones/northern-mariana-islands/): No list published
- [Ohio](https://www.opportunityzones.help/opportunity-zones/ohio/): No list published
- [Oklahoma](https://www.opportunityzones.help/opportunity-zones/oklahoma/): Nominated
- [Oregon](https://www.opportunityzones.help/opportunity-zones/oregon/): Nominated
- [Pennsylvania](https://www.opportunityzones.help/opportunity-zones/pennsylvania/): Nominated
- [Puerto Rico](https://www.opportunityzones.help/opportunity-zones/puerto-rico/): No list published
- [Rhode Island](https://www.opportunityzones.help/opportunity-zones/rhode-island/): No list published
- [South Carolina](https://www.opportunityzones.help/opportunity-zones/south-carolina/): Nominated
- [South Dakota](https://www.opportunityzones.help/opportunity-zones/south-dakota/): No list published
- [Tennessee](https://www.opportunityzones.help/opportunity-zones/tennessee/): No list published
- [Texas](https://www.opportunityzones.help/opportunity-zones/texas/): Nominated
- [U.S. Virgin Islands](https://www.opportunityzones.help/opportunity-zones/us-virgin-islands/): Nominated
- [Utah](https://www.opportunityzones.help/opportunity-zones/utah/): Nominated
- [Vermont](https://www.opportunityzones.help/opportunity-zones/vermont/): Draft list only
- [Virginia](https://www.opportunityzones.help/opportunity-zones/virginia/): No list published
- [Washington](https://www.opportunityzones.help/opportunity-zones/washington/): Nominated
- [West Virginia](https://www.opportunityzones.help/opportunity-zones/west-virginia/): No list published
- [Wisconsin](https://www.opportunityzones.help/opportunity-zones/wisconsin/): No list published
- [Wyoming](https://www.opportunityzones.help/opportunity-zones/wyoming/): No list published

## Optional
- [Top states and counties by tract count](https://www.opportunityzones.help/top-opportunity-zones/)
- [Data downloads (CSV, GeoJSON, Excel, .ics)](https://www.opportunityzones.help/data/)
- [RSS feed](https://www.opportunityzones.help/rss.xml)

## Notes
- Content is free to quote with attribution and a link.
- Not tax, legal or investment advice.