U.S. Department of Housing and Urban DevelopmentThis 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). 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.ArcGIS FeatureLayeref143299845841f8abb95969c01f88b5_13engHUD-eGIS Geospatial Data StorefrontPublicOpportunity Zones [United States]Web servicesUnited StatesLast Modified: 2023-08-09