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Opportunity Zones

Published by Office of Policy Development and Research, GIS Helpdesk and Open Data Division | Department of Housing and Urban Development | Catalog Last Checked: September 30, 2026 at 03:13 PM | Dataset Last Updated: June 02, 2026 at 12:05 PM
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). 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. 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, for questions about the spatial attribution of this dataset, please reach out to us at GISHelpdesk@hud.gov. Date of Coverage: 12/2019 Data Dictionary: DD Opportunity Zone Eligible Census Tracts

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Complete Metadata
@type Dataset
accessRights Public
accrualPeriodicity asNeeded
bureauCode 
[
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description 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). 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. 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, for questions about the spatial attribution of this dataset, please reach out to us at GISHelpdesk@hud.gov. Date of Coverage: 12/2019 Data Dictionary: DD Opportunity Zone Eligible Census Tracts
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identifier https://www.arcgis.com/home/item.html?id=ef143299845841f8abb95969c01f88b5
issued 2023-07-31
keyword 
[
  "Boundaries",
  "Community Development",
  "Economic Development",
  "Economy",
  "Governmental Units",
  "HUD",
  "Location",
  "Society",
  "Tax Incentive",
  "Tract",
  "U.S Department of Housing and Urban Development",
  "US Department of Treasury",
  "and Administrative and Statistical Boundaries",
  "hud.official.content",
  "opportunity",
  "polygon",
  "zones"
]
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modified 2026-06-02T12:05:58.629Z
programCode 
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publisher 
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rights 
[
  "HUD and the dataset and metadata authors assume no responsibility for the use or misuse of the dataset. No warranty, expressed or implied is made with regard to the accuracy of the spatial accuracy, and no liability is assumed by the U.S. Government in general, the dataset creators or the U.S. Department of Housing and Urban Development specifically, as to the spatial or attribute accuracy of the data."
]
spatial 
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  "@type": "Location",
  "prefLabel": "United States and Minor Outlying Islands"
}
title Opportunity Zones

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