IRS Opportunity Zones
Federal designation and rules for qualified opportunity zones, including the designated census tracts.
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What you can look up here
- Laws and rulesThe state laws and rules behind zoning, shoreland, septic, and floodplains.
About this resource
- Provided by
- Internal Revenue Service (official)
- Covers
- United States
- Link status
- Opened normally at the last check
- Link checked
- Oct 17, 2026
- Web address
- https://www.irs.gov/credits-deductions/businesses/opportunity-zones
Checked 2026-09-08 UTC. Evidence: https://www.irs.gov/credits-deductions/businesses/opportunity-zones. HTTP page checked, status 200.