Sources & licenses

The Opportunity Zones map overlays two vintages of federal designation: the 2017 Tax Cuts and Jobs Act tracts that Treasury certified in 2018, and the OBBBA-eligibility universe that Treasury certified in 2026 for the upcoming 2027 designation cycle. All source data is U.S. Government work in the public domain.

TCJA 2017 — designated zones

U.S. Department of Housing and Urban Development — Opportunity Zones feature service
TCJA 2017 designated tracts
HUD republishes the Treasury-certified Qualified Opportunity Zone tracts (per IRS Notice 2018-48) as a public ArcGIS feature service. Source: HUD ArcGIS layer 13. About 8,765 census tracts (2010-vintage boundaries) covering all 50 states, DC, and the U.S. territories. Refresh procedure: see oz/_generator/fetch_oz_2017.py.
License: U.S. Government Work — public domain.

OBBBA 2025 — eligibility universe

IRS Revenue Procedure 2026-14 (Appendix)
OBBBA 2025 eligible tracts
Under ยง70421 of the One Big Beautiful Bill Act (Pub. L. 119-21, Jul 4, 2025), Treasury certified 25,332 census tracts as eligible for designation as Qualified Opportunity Zones effective Jan 1, 2027. Source: Rev. Proc. 2026-14 Appendix XLSX. State CEOs nominate up to 25% of eligible tracts during a 90-day window opening Jul 1, 2026; Treasury certifies designations after. This map shows the eligibility universe; once nominations close, rerun oz/_generator/fetch_oz_2025.py with the designated subset.
License: U.S. Government Work — public domain.

Tract geometry

U.S. Census Bureau — TIGERweb Census 2020 tracts
OBBBA 2025 polygon geometry
The OBBBA-eligibility appendix lists 11-digit GEOIDs only; polygon geometry comes from the Census TIGERweb Census 2020 tract layer (MapServer/10). 2020-vintage tract boundaries are used because the eligibility determination relies on the 2020 Decennial Census and the 2020-2024 ACS 5-Year. The TCJA 2017 layer uses 2010-vintage geometry shipped by HUD directly.
License: U.S. Government Work — public domain.

Basemap

CARTO + OpenStreetMap
Dark basemap tiles
CARTO's dark_nolabels raster tiles, served free of charge under their attribution policy. Underlying geometry is OpenStreetMap contributors under ODbL.
License: CARTO basemap is free for public reuse with attribution; OSM data is ODbL share-alike.
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