{ "@type": "Dataset", "accessRights": "Public", "accrualPeriodicity": "asNeeded", "bureauCode": [ "025:00" ], "contactPoint": { "@type": "vcard:Kind", "fn": "HUD GIS Helpdesk", "hasEmail": "mailto:GIShelpdesk@hud.gov" }, "describedBy": { "@id": "https://www.arcgis.com/sharing/rest/content/items/ef143299845841f8abb95969c01f88b5/info/metadata/metadata.xml?format=default", "@type": "foaf:Document", "mediaType": "XML document", "title": "Source metadata" }, "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\nExecutive Officer (CEO) of each State to nominate a limited number of\npopulation census tracts to be designated as Zones for purposes of §§ 1400Z–1 and\n1400Z–2.  Revenue Procedure 2018–16,\n2018–9 I.R.B. 383, provided guidance to State CEOs on the eligibility criteria\nand procedure for making these nominations. \nSection 1400Z–1(b)(1)(B) of the Code provides that after the Secretary\nreceives notice of the nominations, the Secretary may certify the nominations\nand designate the nominated tracts as Zones. \n\nSection 1400Z–2 of the Code allows the temporary deferral of\ninclusion in gross income for certain realized gains to the extent that\ncorresponding amounts are timely invested in a qualified opportunity fund.  Investments in a qualified opportunity fund\nmay 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. 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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": { "@type": "Location", "bbox": { "coordinates": [ [ [ -179.147339, 71.390482 ], [ 179.778467, 71.390482 ], [ 179.778467, -14.548699 ], [ -179.147339, -14.548699 ], [ -179.147339, 71.390482 ] ] ], "type": "Polygon" }, "prefLabel": "United States and Minor Outlying Islands" }, "title": "Opportunity Zones" }