On Nov. 5, 2026, the U.S. Department of the Treasury and the IRS announced the new Qualified Opportunity Zone (QOZ) 2.0 designations for all 50 states, the territories, and the District of Columbia. A total of 6,576 census tracts have been designated, of which 2,594 (approximately 39.4%) are rural tracts eligible for the enhanced rural incentives for QOZ fund investors under the QOZ 2.0 program.
The new designations take effect Jan. 1, 2027, and remain in effect for 10 years. The complete list of designated tracts can be found here.
Qualified Opportunity Zone 2.0 Designations: Census Tracts and Effective Date
The One Big Beautiful Bill Act (OBBBA) (referred to by Treasury as the Working Families Tax Cuts) permanently renewed the Opportunity Zone tax incentive, added enhanced incentives for investments in eligible rural communities, and established a process for designating eligible census tracts as qualified opportunity zones every 10 years. This announcement is the first round of designations under that process. All 6,576 tracts nominated by the close of the nomination window have been designated as QOZs effective Jan. 1, 2027.
The list identifies each designated tract by census tract number, QOZ ID, state or territory, county or county-equivalent entity, and rural or non-rural status. It covers 56 states and other jurisdictions. The jurisdictions with the most designated tracts are California (620), Texas (608), New York (430), Florida (342), and Ohio (260).
Considerations
Investors, funds, and developers may wish to confirm whether existing or planned project sites fall within a census tract designated effective Jan. 1, 2027, and whether the tract is designated as rural.