List Of Designated Qualified Opportunity Zones Under Internal Revenue Code § 1400Z-2

IRS Opportunity Zones

This IRS notice lists the population census tracts the Secretary of the Treasury (Secretary) designates as qualified opportunity zones (Zones).

BACKGROUND

Section 13823 of “An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for the fiscal year 2018,” P.L. 115-97, which was enacted December 22, 2017, amended the Internal Revenue Code (Code) by adding §§ 1400Z-1 and 1400Z-2.

Section 1400Z–1(b)(1)(A) of the Code allows 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 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.

LIST OF DESIGNATED QUALIFIED OPPORTUNITY ZONES

Following is the complete list of all population census tracts that the Secretary designated as Zones for purposes of §§ 1400Z-1 and 1400Z-2. The Internal Revenue Service will be governed by this list in administering § 1400Z-2.

Designated Opportunity Zones

 

 

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