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Proc. 2026-14 Appendix - LICs eligible for nomination as 2027 QOZs","url":"https://www.irs.gov/pub/irs-drop/rp-26-14-appendix.xlsx","vintage":"2020 census tracts (Connecticut: 2022 planning-region GEOIDs as used by ACS 2020-2024)"},{"id":"state-AK-note","notes":"DCCED says 25 tracts submitted 2026-09-28; list not published.","retrieved":"2026-10-30","title":"Alaska 2027 QOZ status (no tract list applied)","url":"https://storymaps.arcgis.com/stories/302eabb8f7a84e6c997f80ad2dfc1b39","vintage":""},{"id":"state-AR-note","notes":"AEDC page says 78 tracts certified; no GEOID list published. Not a .gov domain.","retrieved":"2026-10-30","title":"Arkansas 2027 QOZ status (no tract list applied)","url":"https://www.arkansasedc.com/community-resources/opportunity-zones","vintage":""},{"bytes":26641,"id":"state-AZ-nominated","notes":"Arizona Commerce Authority (not .gov). Revised list dated 2026-10-26; transcribed from the PDF (site blocks automated download). Local copy is a manual transcription/browser fetch.","page":"https://www.azcommerce.com/","retrieved":"2026-10-30","sha256":"18d2fb65759c34f4651d4c3d25a158c034491ffd358c6fc4e65ef84abf91d1ba","title":"Arizona 2027 QOZ nominated list","url":"https://www.azcommerce.com/media/3hvd4iwv/oz-20-nominated-tracts-2026-10-26.pdf","vintage":"2020 tract GEOIDs (not stated by source; all validated against the Treasury 2020-tract list)"},{"bytes":38078,"id":"state-CA-certified","notes":"Page: 'In fall 2026, Treasury certified the Governor's OZ 2.0 nomination' (no exact date).","page":"https://dof.ca.gov/forecasting/Demographics/california-opportunity-zones/","retrieved":"2026-10-30","sha256":"319ed379f3fc33cfdb02b18dc88cc955c2b110e0dd6ecacb4f2cf13103b368ca","title":"California 2027 QOZ certified list","url":"https://dof.ca.gov/media/docs/forecasting/Demographics/california-opportunity-zones/OZ2_tracts_GO.xlsx","vintage":"2020 tract GEOIDs (not stated by source; all validated against the Treasury 2020-tract list)"},{"bytes":98945,"id":"state-CO-nominated","notes":"First table only (the second table is the 62 OZ 1.0 rural tracts). Plus 2 off-list tracts submitted 2026-07-31, printed without the leading zero.","page":"https://oedit.colorado.gov/colorado-opportunity-zone-program","retrieved":"2026-10-30","sha256":"867e29d14c5e0cff44a3101a819b3a3b818393530944eb8ff66c6d5d74672091","title":"Colorado 2027 QOZ nominated list","url":"https://oedit.colorado.gov/colorado-opportunity-zone-program","vintage":"2020 tract GEOIDs (not stated by source; all validated against the Treasury 2020-tract list)"},{"id":"state-DC-note","notes":"July 15, 2026 webinar recommendations (25 tracts); not a final nomination.","retrieved":"2026-10-30","title":"District of Columbia 2027 QOZ status (no tract list applied)","url":"https://dmped.dc.gov/sites/default/files/dc/sites/dmped/page_content/attachments/OZ%202.0%20Public%20Webinar%20Presentation%20-%20July%2015%202026.pdf","vintage":""},{"bytes":134440,"id":"state-DE-nominated","notes":"","page":"https://news.delaware.gov/2026/09/28/governor-meyer-announces-25-delaware-communities-nominated-for-next-generation-of-opportunity-zones/","retrieved":"2026-10-30","sha256":"ed35e6904a1a31a8af40a36f2179561180e45fde1c488d2e7d04faa240938944","title":"Delaware 2027 QOZ nominated list","url":"https://news.delaware.gov/2026/09/28/governor-meyer-announces-25-delaware-communities-nominated-for-next-generation-of-opportunity-zones/","vintage":"2020 tract GEOIDs (not stated by source; all validated against the Treasury 2020-tract list)"},{"bytes":215608,"id":"state-GA-nominated","notes":"DCA page: 'As of October 29, 2026, the U.S. Treasury has formally designated 238 Federal Opportunity Zones in Georgia.' The only published tract list is the 09/28/2026 submission PDF (235 tracts), so tracts are marked nominated, not certified.","page":"https://dca.georgia.gov/financing-tools/incentives/federal-opportunity-zones/georgia-federal-opportunity-zones-20-program","retrieved":"2026-10-30","sha256":"2fac16f7850a999423f9ba9acb358cafbec5b6ade29e1701da14a01480c9314d","title":"Georgia 2027 QOZ nominated list","url":"https://dca.georgia.gov/document/fact-sheets/georgia-federal-opportunity-zone-20-submissions/download","vintage":"2020 tract GEOIDs (not stated by source; all validated against the Treasury 2020-tract list)"},{"bytes":76973,"id":"state-IA-certified","notes":"IEDA page: 'The U.S. Treasury approved 44 tracts in Iowa as of Oct 29, 2026.' GEOIDs from IEDA's ArcGIS layer (OZApproved=Y).","page":"https://opportunityiowa.gov/business/siteready-iowa/opportunity-zones","retrieved":"2026-10-30","sha256":"cfd9959d09d2048f717151c1ea062f6bacb65a7c04c5604268ca2d51aec778db","title":"Iowa 2027 QOZ certified list","url":"https://services.arcgis.com/vPD5PVLI6sfkZ5E4/arcgis/rest/services/2026_OpportunityZones/FeatureServer/1","vintage":"2020 tract GEOIDs (not stated by source; all validated against the Treasury 2020-tract list)"},{"bytes":1035,"id":"state-ID-certified","notes":"Idaho Commerce release 2026-10-01: Treasury 'officially certified the full slate'. Tract table transcribed from the HTML page (site blocks automated download); confirmed by two independent reads 2026-10-30. Local copy is a manual transcription/browser fetch.","page":"https://commerce.idaho.gov/press/united-states-treasury-approves-idaho-opportunity-zone-2-0-nominations/","retrieved":"2026-10-30","sha256":"07be643b8bc87f24358c575c43ff81e9b21329427f9820950b49b37e9aa80a09","title":"Idaho 2027 QOZ certified list","url":"https://commerce.idaho.gov/press/united-states-treasury-approves-idaho-opportunity-zone-2-0-nominations/","vintage":"2020 tract GEOIDs (not stated by source; all validated against the Treasury 2020-tract list)"},{"bytes":48819,"id":"state-IN-nominated","notes":"","page":"https://iedc.in.gov/program/indiana-opportunity-zones/overview","retrieved":"2026-10-30","sha256":"b55492790337500e1659b1e062eb02b082666016ab4fa8aad18d08adb8189d8e","title":"Indiana 2027 QOZ nominated list","url":"https://iedc.in.gov/program/indiana-opportunity-zones/overview/Download/fa31509c-34ce-6748-857a-ff0000c19905/","vintage":"2020 tract GEOIDs (not stated by source; all validated against the Treasury 2020-tract list)"},{"bytes":21773,"id":"state-KY-nominated","notes":"'OZ 2.0 Tract Assessment - Final Recommendation List' (Cabinet for Economic Development CDN).","page":"https://newkentuckyhome.ky.gov/Locating_Expanding/KYoz","retrieved":"2026-10-30","sha256":"8a76b2e8826c6a0e2aea2503cf39cb39aa20974ff0d90d74a0b973093b57bc60","title":"Kentucky 2027 QOZ nominated list","url":"https://cedky.com/cdn/12334_OpportunityZone_tracts.xlsx","vintage":"2020 tract GEOIDs (not stated by source; all validated against the Treasury 2020-tract list)"},{"bytes":19048,"id":"state-MA-nominated","notes":"Official CSV fetched in a browser (mass.gov blocks automated download); Description column omitted. Local copy is a manual transcription/browser fetch.","page":"https://www.mass.gov/info-details/2026-massachusetts-opportunity-zone-program","retrieved":"2026-10-30","sha256":"95a1f3477bb7a6675c9ee19498dac835b5235f563c7305eac0fcf4e22be75c3b","title":"Massachusetts 2027 QOZ nominated list","url":"https://www.mass.gov/files/csv/2026-10/OZ%20Nominations%207%20Oct%202026.csv","vintage":"2020 tract GEOIDs (not stated by source; all validated against the Treasury 2020-tract list)"},{"id":"state-MO-note","notes":"July 2026 public-comment list (221 tracts with intake forms); DED says listing is not selection.","retrieved":"2026-10-30","title":"Missouri 2027 QOZ status (no tract list applied)","url":"https://ded.mo.gov/sites/g/files/zuston466/files/media/file/2026/07/Missouri-Census-Tracts-With-Intake-Forms.xlsx","vintage":""},{"bytes":15071,"id":"state-MT-nominated","notes":"Layer description says 'federally designated' but no official release confirms certification; kept as nominated.","page":"https://commerce.mt.gov/","retrieved":"2026-10-30","sha256":"21854009e6be20276ffc7174184b017d4e32fd2cf2fbe56d660803a505ee6b96","title":"Montana 2027 QOZ nominated list","url":"https://services.arcgis.com/iTQUx5ZpNUh47Geb/arcgis/rest/services/MontanaDesignatedOpportunityZones20/FeatureServer/2","vintage":"2020 tract GEOIDs (not stated by source; all validated against the Treasury 2020-tract list)"},{"bytes":55615,"id":"state-NE-certified","notes":"Governor release dated 2026-10-30: the 28 tracts 'have been approved by the U.S. Treasury'. The release names tracts by city; GEOIDs come from the State of Nebraska GIS layer (28 features).","page":"https://governor.nebraska.gov/gov-pillen-announces-28-census-tracts-approved-new-opportunity-zones-program","retrieved":"2026-10-30","sha256":"3085edd14c7c5239b7423ee07f5bb7a215f55bfeb9ca25d80b629ad7da496fbb","title":"Nebraska 2027 QOZ certified list","url":"https://gis.ne.gov/agencyext/rest/services/Nebraska_Opportunity_Zones_2027/FeatureServer/0","vintage":"2020 tract GEOIDs (not stated by source; all validated against the Treasury 2020-tract list)"},{"bytes":347100,"id":"state-NH-certified","notes":"NH Dept. of Business & Economic Affairs (choosenh.com) page: Treasury 'has approved 25'. No date given. Not a .gov domain.","page":"https://www.choosenh.com/","retrieved":"2026-10-30","sha256":"af23a379c1d4550c2995e19b1f0acf4995b37f77a426d6a5300040a4aa5372cf","title":"New Hampshire 2027 QOZ certified list","url":"https://www.choosenh.com/getmedia/3f90f6ff-5127-46b4-96bf-9549994e0c4a/OZ-2_0-Location-List.pdf","vintage":"2020 tract GEOIDs (not stated by source; all validated against the Treasury 2020-tract list)"},{"bytes":56579,"id":"state-NM-nominated","notes":"","page":"https://edd.newmexico.gov/","retrieved":"2026-10-30","sha256":"e0bf4ce7ae59be1abc7c489763d76adf44932b0f7a7e0b89baad8c38d2b7bf0f","title":"New Mexico 2027 QOZ nominated list","url":"https://edd.newmexico.gov/wp-content/uploads/2026/10/OZ-Tracts-list-10.6.26.pdf","vintage":"2020 tract GEOIDs (not stated by source; all validated against the Treasury 2020-tract list)"},{"bytes":178458,"id":"state-OK-nominated","notes":"","page":"https://www.okcommerce.gov/","retrieved":"2026-10-30","sha256":"2d260f09d94208723a0d24b3bb88911a707e42c6f41e81bf01ccb306561a5ceb","title":"Oklahoma 2027 QOZ nominated list","url":"https://services5.arcgis.com/ZTbCl7IqVy1LQh5d/arcgis/rest/services/OZ_2_0___31_Positive__6_Review_later/FeatureServer/0","vintage":"2020 tract GEOIDs (not stated by source; all validated against the Treasury 2020-tract list)"},{"bytes":221799,"id":"state-OR-nominated","notes":"","page":"https://www.oregon.gov/biz/","retrieved":"2026-10-30","sha256":"db2553c93d4a0581583839bb383d16067b7b822b5df74507bae4ef331f6d781f","title":"Oregon 2027 QOZ nominated list","url":"https://www.oregon.gov/biz/Publications/Opportunity_Zones/OZ%202.0%20Final%20Designations.pdf","vintage":"2020 tract GEOIDs (not stated by source; all validated against the Treasury 2020-tract list)"},{"bytes":40162,"id":"state-PA-nominated","notes":"","page":"https://dced.pa.gov/programs-funding/federal-funding-opportunities/qualified-opportunity-zones/","retrieved":"2026-10-30","sha256":"942f9a16aabe68c6abe75add5a5f6faf0829d46f685df41bcc766b1d7abb6867","title":"Pennsylvania 2027 QOZ nominated list","url":"https://services6.arcgis.com/532hEgQVqKXr4LOZ/arcgis/rest/services/2026_QOZ_Tracts_view/FeatureServer/0","vintage":"2020 tract GEOIDs (not stated by source; all validated against the Treasury 2020-tract list)"},{"bytes":51735,"id":"state-SC-nominated","notes":"SC Commerce PDF dated 10.21.26. The SC Commerce map layer flags 115 tracts; the PDF (113) is used.","page":"https://www.sccommerce.com/incentives-grants/incentives/opportunity-zones","retrieved":"2026-10-30","sha256":"fb4bb9e599c9e21af7f9eb114e0c949c82a94687859fa43847d910c60635193c","title":"South Carolina 2027 QOZ nominated list","url":"https://s3.amazonaws.com/cdn.sccommerce.com/sccommerce-prod-public/2026-10/Tracts%20by%20County%2010.21.26.pdf","vintage":"2020 tract GEOIDs (not stated by source; all validated against the Treasury 2020-tract list)"},{"bytes":353259,"id":"state-TX-nominated","notes":"","page":"https://gov.texas.gov/business/page/opportunity-zones","retrieved":"2026-10-30","sha256":"a9bf156cfa9f719004d82ddc36d1b9ef78738de6d1e42ff7ab455e10470fa356","title":"Texas 2027 QOZ nominated list","url":"https://gov.texas.gov/uploads/files/business/Texas_OZ_2.0_Nominations_.pdf","vintage":"2020 tract GEOIDs (not stated by source; all validated against the Treasury 2020-tract list)"},{"bytes":109328,"id":"state-UT-nominated","notes":"","page":"https://business.utah.gov/news/utah-recommends-37-census-tracts-for-opportunity-zone-designation/","retrieved":"2026-10-30","sha256":"9666b4a9aea5b30a2966e3e7e91808680b040fba7cf306f634b4b6ea24060bb5","title":"Utah 2027 QOZ nominated list","url":"https://business.utah.gov/news/utah-recommends-37-census-tracts-for-opportunity-zone-designation/","vintage":"2020 tract GEOIDs (not stated by source; all validated against the Treasury 2020-tract list)"},{"bytes":158209,"id":"state-VI-nominated","notes":"","page":"https://www.vi.gov/governor-bryan-announces-nomination-of-all-18-eligible-virgin-islands-census-tracts-for-federal-opportunity-zone-designation/","retrieved":"2026-10-30","sha256":"c1906eeb2f1e49b83b2fc99b7fe61a7a36a1f19c7d2bc43746adfd1141e4c49d","title":"U.S. Virgin Islands 2027 QOZ nominated list","url":"https://www.vi.gov/governor-bryan-announces-nomination-of-all-18-eligible-virgin-islands-census-tracts-for-federal-opportunity-zone-designation/","vintage":"2020 tract GEOIDs (not stated by source; all validated against the Treasury 2020-tract list)"},{"id":"state-VT-note","notes":"'Proposed' layer (25 tracts); not a final nomination.","retrieved":"2026-10-30","title":"Vermont 2027 QOZ status (no tract list applied)","url":"https://map.vermont.gov/opportunity-zones/proposed-data.json","vintage":""},{"bytes":18063,"id":"state-WA-nominated","notes":"","page":"https://content.govdelivery.com/accounts/WAGOV/bulletins/42e7af6","retrieved":"2026-10-30","sha256":"64c966c482987cd03c2894363f9928e5cf70364a3b86036fda3dff4bb7e5217f","title":"Washington 2027 QOZ nominated list","url":"https://services.arcgis.com/OFLoAuBVGIvEnc5O/arcgis/rest/services/OZ_hubsite_map/FeatureServer/0","vintage":"2020 tract GEOIDs (not stated by source; all validated against the Treasury 2020-tract list)"},{"bytes":6589191,"id":"treasury-elig-2026-09","notes":"All 85,529 tracts with poverty_rate, mfi, area_mfi, mfi_ratio, mfi_ub, temp_displacement_elig, eligible_lic, rural_status. 25,461 eligible = the 25,332 Rev. Proc. appendix tracts + 129 added (128 via the MFI upper-bound / missing-data rules, 1 via temporary displacement).","retrieved":"2026-10-30","sha256":"84ebf65d81cbdecb69ced53eda0e9ffd176285c61063678c99b6fd23b1160b10","title":"Treasury OTA - Eligible LICs for Nomination as 2027 QOZs, data transparency file (Sept 2026)","url":"https://home.treasury.gov/system/files/131/OZ2-Eligible-Tracts-Data-Transparency-09232026.xlsx","vintage":"ACS 2020-2024 5-year (S1701, B19113, B19101); 2020 DECIA for AS/GU/MP/VI; CBSA delineation July 2023"},{"bytes":101589,"id":"treasury-elig-criteria-2026-03","notes":"Earlier methodology accompanying the April appendix.","retrieved":"2026-10-30","sha256":"2c9a1a7fc4cbff17bcb2c48dbac4d6dbbca5ec6edef0e7a169111474da2c6e30","title":"Treasury OTA - Eligibility Criteria for 2027 QOZs (March 2026 version)","url":"https://home.treasury.gov/system/files/131/OZ2-Eligibility-Criteria-Data-Transparency-03232026.pdf","vintage":""},{"bytes":118243,"id":"treasury-elig-criteria-2026-09","notes":"Methodology for the Sept 2026 eligibility file (sections A-E).","retrieved":"2026-10-30","sha256":"fabf1947e6ff287c60919de9dbeb5ec0b65807bcfc77603fb991987ab43f17c2","title":"Treasury OTA - Eligibility Criteria for 2027 QOZs (Sept 2026)","url":"https://home.treasury.gov/system/files/131/OZ2-Eligibility-Criteria-Data-Transparency-09232026.pdf","vintage":""}]