City of Tacoma GISFor questions about Tacoma and Qualified Opportunity Zones, please contact the City of Tacoma Community and Economic Development Department . This service provides spatial data for all U.S. Decennial Census tracts designated as Qualified Opportunity Zones (QOZs) for purposes of §§ 1400Z-1 and 1400Z-2 of the Internal Revenue Code (the Code). Source: US Department of Housing and Urban Development (HUD). Section 1400Z-1(b)(1)(A) of the Code allowed the Chief Executive Officer (CEO) of each State to nominate a limited number of population census tracts to be designated as Zones for purposes of §§ 1400Z-1 and 1400Z-2. Revenue Procedure 2018-16, 2018-9 I.R.B. 383, provided guidance to State CEOs on the eligibility criteria and procedure for making these nominations. Section 1400Z-1(b)(1)(B) of the Code provides that after the Secretary receives notice of the nominations, the Secretary may certify the nominations and designate the nominated tracts as Zones. Section 1400Z-2 of the Code allows the temporary deferral of inclusion in gross income for certain realized gains to the extent that corresponding amounts are timely invested in a qualified opportunity fund. Investments in a qualified opportunity fund may also be eligible for additional tax benefits. See the source dataset here: https://hudgis-hud.opendata.arcgis.com/datasets/ef143299845841f8abb95969c01f88b5_0/about Date of Coverage: 12/2019 Data Dictionary: DD Opportunity Zone Eligible Census TractsArcGIS FeatureLayerhttps://hub.arcgis.com/datasets/844b0f8f1fb54515a0f496d4f047de71_13engTacoma Open DataPublicOpportunity Zones (HUD) [Washington (State)--Tacoma]Web servicesWashington (State)--TacomaWashington (State)Last Modified: 2023-08-09