Methodology
How this resource was built, what data it relies on, and how to interpret it.
Eligible tract data
Tract eligibility comes from the IRS Rev. Proc. 2026-14 appendix (April 6, 2026), which identifies 25,332 census tracts that are low-income communities eligible for nomination as Qualified Opportunity Zones. Rural designation follows Notice 2025-50, Section 4.01. The appendix is the canonical source; we do not re-implement the eligibility test.
- Source
- IRS Rev. Proc. 2026-14
- Appendix data
- rp-26-14-appendix.xlsx
- Ingest script
scripts/ingest_irs_appendix.py- Last fetched
- 2026-05-05
State status tiers
Each state page declares a status tier based on what the governor's office or lead state agency had published as of the last check date. Tiers are re-evaluated at least every two weeks during the May–July nomination ramp.
- Public process
- State has published guidance, named contacts, set deadlines, defined scoring criteria.
- Contact only
- Lead agency identified, contact info available, no public process yet.
- No public process yet
- Universal information only; state has not engaged publicly.
What this resource does not include
- Eligibility maps (embedded from EIG/IRS instead of reproduced)
- The 5 U.S. territories (Phase 2)
- Fund discovery or investor tooling (see Novogradac)
- Editorial argument about OZ-financed LULUs (separate lab essay)