Every state, the District of Columbia, and all five U.S. territories have now submitted their OZ 2.0 tract nominations to the U.S. Treasury Department.

The 2026 Annual Survey Report on Opportunity Zones, conducted by OpportunityZones.com, shows OZ 2.0 capital lining up for 2027, with the first quarter the most common timeframe. The fourth annual ...

Where all 56 U.S. jurisdictions stand as they nominate census tracts to become 2027 Qualified Opportunity Zones under OZ 2.0 — tracking each one's status, deadline, and responsible agency through the ...

Hawaii has 25 Qualified Opportunity Zones, including 12 rural Opportunity Zones. These OZ 1.0 zones remain in effect through December 31, 2028. In the second half of 2026, Hawaii nominated 25 new ...

Oregon has 86 Qualified Opportunity Zones, including 37 rural Opportunity Zones. These OZ 1.0 zones remain in effect through December 31, 2028. In the second half of 2026, Oregon nominated 58 new ...

The 90% asset test is a key compliance requirement for Qualified Opportunity Funds (QOFs) that invest in Opportunity Zones (OZs). This rule mandates that a QOF must hold at least 90% of its assets in ...

If you are raising capital for an Opportunity Zone project or fund from individual investors, here is the short answer: spend your marketing budget on transactional channels, and put your offering in ...

Update 7/4/25: President Trump has enacted OZ 2.0 legislation by signing the One Big Beautiful Bill Act into law. The bill has materially changed since this article was written in May. Click here for ...

Earlier today, the U.S. Senate passed H.R. 1, the One Big Beautiful Bill, which will make Opportunity Zones permanent. The bill now heads back to the House for final passage before going to President ...

How can the Opportunity Zone incentive be applied to energy investments in the oil and gas sector? Matthew Iak is executive vice president of U.S. Energy Development Corporation and has overseen the ...

OpportunityZones.com analysis of the latest U.S. Census Bureau data indicates that 6,544 new Opportunity Zones would be designated in the OZ 2.0 cycle, assuming Treasury relies on the ACS data as ...

Last week, as the House passed a critical budget resolution that opened the door for major tax legislation, Opportunity Zone industry leaders converged in Park City, Utah to chart the policy’s future.