Datasets > Polygon data > United States > 2015-2019

Opportunity Zones, 2019

United States. Department of Housing and Urban Development · 2019 Full Details

Full Details

Title
Opportunity Zones, 2019
Description
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/Pages/Opportunity-Zones.aspx Date of Coverage: 12/2019Data Dictionary: DD Opportunity Zone Eligible Census Tracts, 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).
Publisher
United States. Department of Housing and Urban Development
Subject
Real estate investment, Tax credits, Boundaries, Economy, Location, Society
Temporal Coverage
2019
Date Issued
2023
Rights
This item is in the public domain. There are no restrictions on use.
Rights Holder
This work is in the Public Domain, meaning that it is not subject to copyright.
Access Rights
Public
Format
Shapefile
Language
English
Date Added
October 01, 2025

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Cite and Reference

  • Citation
    [Creator not found] (2023). Opportunity Zones, 2019. United States. Department of Housing and Urban Development. (dataset)
  • BTAA Geoportal Link

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