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    • Opportunity Zones

    Metadata Updated: March 1, 2024

    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.

    Access & Use Information

    Public: This dataset is intended for public access and use. License: No license information was provided. If this work was prepared by an officer or employee of the United States government as part of that person's official duties it is considered a U.S. Government Work.

    Downloads & Resources

    Dates

    Metadata Created Date March 1, 2024
    Metadata Updated Date March 1, 2024

    Metadata Source

    Harvested from HUD JSON

    Other Data Resources

    Additional Metadata

    Resource Type Dataset
    Metadata Created Date March 1, 2024
    Metadata Updated Date March 1, 2024
    Publisher U.S. Department of Housing and Urban Development
    Maintainer
    Identifier ef143299845841f8abb95969c01f88b5
    Data First Published 2018-12-03T19:42:14.000Z
    Data Last Modified 2023-08-09T20:54:00.368Z
    Public Access Level public
    Bureau Code 025:00
    Metadata Context https://project-open-data.cio.gov/v1.1/schema/catalog.jsonld
    Schema Version https://project-open-data.cio.gov/v1.1/schema
    Catalog Describedby https://project-open-data.cio.gov/v1.1/schema/catalog.json
    Data Dictionary https://hud.maps.arcgis.com/sharing/rest/content/items/ef143299845841f8abb95969c01f88b5/info/metadata/metadata.xml?format=default&output=html
    Harvest Object Id 54badc44-7e27-4cda-99bd-bd1b42b713aa
    Harvest Source Id c98ee13b-1e1a-4350-a47e-1bf13aaa35d6
    Harvest Source Title HUD JSON
    Homepage URL https://hudgis-hud.opendata.arcgis.com/datasets/ef143299845841f8abb95969c01f88b5/about
    Old Spatial United States
    Program Code 025:000
    Source Datajson Identifier True
    Source Hash d75fcd939221edca3bb499915bfd35446d3a23cb8bf9d35109b1dd90accf5f28
    Source Schema Version 1.1
    Spatial {"type":"Polygon","coordinates":-124.733253,24.544245,-124.733253,49.388611,-66.954811,49.388611,-66.954811,24.544245,-124.733253,24.544245}

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