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Opportunity Zones [United States]

United States. Department of Housing and Urban Development · 2018 Full Details

Full Details

Title
Opportunity Zones [United States]
Description
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. To learn more about Qualified Opportunity Zones visit: https://www.cdfifund.gov/opportunity-zones Date of Coverage: 12/2019 Data Dictionary: DD Opportunity Zone Eligible Census Tracts
Creator
United States. Department of Housing and Urban Development
Temporal Coverage
Last modified 2024
Date Issued
2018
Access Rights
Public
Language
English
Date Added
August 28, 2025

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Cite and Reference

  • Citation
    United States. Department of Housing and Urban Development (2018). Opportunity Zones [United States]. . https://hudgis-hud.opendata.arcgis.com/datasets/ef143299845841f8abb95969c01f88b5 (dataset)
  • BTAA Geoportal Link

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