This service provides spatial data for all U.S. decennial census tracts eligible for designation as Qualified Opportunity Zones (QOZs) for purposes of §§ 1400Z-1 and 1400Z-2 of the Internal Revenue Code (the Code). In addition to identifying Opportunity Zone census tracts, included in this dataset are the qualificationfor a census tract to have potentially been nominated as an Opportunity Zone such as being a Low-Income Community census tract or Contiguous census tract, whether or not a census tract was added or subtracted from the list of potential Opportunity Zones, and census tracts that had interim GEOID changes between the decennialcensus and Opportunity Zone nomination.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.Data Sources:Original list of Opportunity Zone eligible census tractsOriginal list of census tracts designated as Opportunity ZonesTo learn more about Qualified Opportunity Zones visit:https://www.cdfifund.gov/Pages/Opportunity-Zones.aspxData Dictionary:DD Opportunity Zone Eligible Census Tracts