References

1. Statutory and official guidance

One Big Beautiful Bill Act (P.L. 119-21). Signed July 4, 2025. Codified at IRC §§ 1400Z-1, 1400Z-2.

IRS Rev. Proc. 2026-14. April 6, 2026 (revised April 8). https://www.irs.gov/newsroom/treasury-irs-provide-guidance-to-states-for-nominating-census-tracts-as-qualified-opportunity-zones-under-the-one-big-beautiful-bill — Nomination process; appendix lists 25,332 eligible tracts (8,334 entirely rural). Section 5.04 governs off-list nominations.

IRS Notice 2025-50. Sept 30, 2025. https://www.irs.gov/newsroom/treasury-irs-provide-guidance-for-opportunity-zone-investments-in-rural-areas-under-the-one-big-beautiful-bill — Section 4.01 defines "rural area." Special CDP rule for HI and PR.

Treasury Office of Tax Policy Data Transparency portal. https://home.treasury.gov/policy-issues/tax-policy

CDFI Fund OZ resources. https://www.cdfifund.gov/opportunity-zones — OZ Nomination Tool public comment closed May 5, 2026.

HUD OZ portal. https://www.hud.gov/opportunity-zones — Authoritative state lead directory.

IRS OZ FAQ. https://www.irs.gov/credits-deductions/opportunity-zones-frequently-asked-questions

2. Eligibility data and maps

Appendix to Rev. Proc. 2026-14. Hosted on IRS.gov. Ground truth for eligibility and is_rural flag.

EIG OZ 2.0 Eligibility Map (ArcGIS). https://www.arcgis.com/apps/dashboards/c473c71f0704408f934fbdc342caf1f1

EIG OZ 2.0 Designation Leads map. https://eig.org/ozs-resources/ — Seed dataset for state_metadata.yaml.

EIG Designated OZs by Rural Status interactive. https://eig.org/ozs-resources/

Novogradac OZ 2.0 Mapping Tool. https://www.novoco.com/resource-centers/opportunity-zones-resource-center/novogradac-opportunity-zones-20-mapping-tool

OpportunityZones.com state directory. https://opportunityzones.com/location/

Urban Institute, "Data to Inform 2026 Opportunity Zone Selections." https://datacatalog.urban.org/dataset/data-inform-2026-opportunity-zone-selections — "Goldilocks" tract classification.

Census Bureau ACS 2020-2024 5-year estimates. Released Jan 29, 2026.

Census Bureau Geocoder. https://geocoding.geo.census.gov/geocoder/

3. Need and context overlays

EIG Distressed Communities Index. https://eig.org/distressed-communities-index/ — Tract-level distress score; cross with eligibility.

USDA ERS Persistent Poverty Counties. https://www.ers.usda.gov/topics/rural-economy-population/rural-poverty-well-being/

HUD PD&R OZ research. https://www.huduser.gov/portal/home.html

Brookings Institution OZ research portal. https://www.brookings.edu/topic/opportunity-zones/

Federal Reserve / fedcommunities.org. https://fedcommunities.org/

4. Strategy and state guidance

EIG, "Opportunity Zones 2.0: Where Things Stand After OBBBA." Aug 2025. https://eig.org/opportunity-zones-2-0-where-things-stand/

EIG, "Investments and Initiatives From Across the Country." Last updated Sept 3, 2024. https://eig.org/opportunity-zones/investments-and-initiatives-from-across-the-country/ — Curated database of real-world OZ investment examples organized by category: affordable housing, small business, rural development, health, anchor institutions.

EIG Guide for Governors and Mayors. https://eig.org/ozs-guidance

Frost Brown Todd / Gibbons, "Strategic Selection of OZ 2.0: A Governor's Guide." Nov 2025. https://fbtgibbons.com/strategic-selection-of-opportunity-zones-2-0-a-governors-guide-to-best-practices/

NADO OZ 2.0 Resource Guide. https://www.nado.org/opportunity-zones-2-0-resource-guide/

Sorenson Impact Center, "Rural Opportunity Zone and Recovery Playbook." https://sorensonimpact.com/

Marc Schultz (Snell & Wilmer), "Treasury's Opportunity Zone Guidance Is Worth Parsing by States." Bloomberg Tax, May 3, 2026.

Federal Reserve / fedcommunities.org, "Opportunity Zones 2.0 will offer place-based investment in low-income communities." May 2026. https://fedcommunities.org/opportunity-zones-2-0-will-offer-place-based-investment-low-income-communities/

5. Tracking and state status

Frances Kern Mennone, "OZ 2.0 State Designation Tracker." Third issue April 24, 2026. Distributed via OZ Insiders.

HUD state directory. https://www.hud.gov/opportunity-zones

OpportunityZones.com state pages. https://opportunityzones.com/location/

6. Funds and investment landscape

Novogradac Opportunity Funds List. https://www.novoco.com/resource-centers/opportunity-zones-resource-center/opportunity-funds-listing

Novogradac, "Residential Investment Remains Leading Focus for QOFs Tracked by Novogradac." Feb 2, 2023. https://www.novoco.com/notes-from-novogradac/residential-investment-remains-leading-focus-qofs-tracked-novogradac — As of Dec 31, 2022: 374 residential-only QOFs, 719 with any residential focus; $27.80B cumulative equity raised; residential-only up 35% YoY to $6.67B.

CDFI Fund certified CDFI list. https://www.cdfifund.gov/programs-training/certification/cdfi

Rural LISC. https://www.lisc.org/rural/

Rural Community Assistance Partnership (RCAP). https://www.rcap.org/ — Six regional partners (RCAC for the West).

NCSHA + EIG affordable housing OZ case studies. https://www.ncsha.org/advocacy-issues/opportunity-zones/

OCC Community Developments Investments — banks and QOFs. https://www.occ.gov/publications-and-resources/publications/community-affairs/community-developments-investments/jan-2021/cdi-jan-2021-article-2.html

USDA Rural Development — Business & Industry Guaranteed Loan Program. https://www.rd.usda.gov/programs-services/business-programs/business-and-industry-guaranteed-loan — Up to 85% guarantee on loans for rural business development; eligible areas under 50,000 population; no credit-elsewhere test.

USDA Rural Development — Rural Business Development Grants (RBDG). https://www.rd.usda.gov/programs-services/business-programs/rural-business-development-grants — Opportunity and Enterprise grants for planning, TA, and capital acquisition for small rural businesses.

USDA Rural Development — Community Facilities Direct Loan & Grant Program. https://www.rd.usda.gov/programs-services/community-facilities/community-facilities-direct-loan-grant-program — Essential community facilities in rural areas under 20,000 population; grant assistance scaled to income/size.

USDA Rural Development — Multifamily Housing Programs (Section 515, 538). https://www.rd.usda.gov/programs-services/multi-family-housing-programs — Section 515 direct loans (preservation mode); Section 538 guaranteed loans for new affordable rural rental housing, commonly paired with LIHTC.

SBA HUBZone Program. https://www.sba.gov/federal-contracting/contracting-assistance-programs/hubzone-program — Federal contracting preferences for certified small businesses in historically underutilized business zones; set-aside contracts, 10% price preference; 3% federal prime contract goal.

EDA Grant Resources and Opportunity Zones. https://www.eda.gov/grant-resources — OZ designation recognized as favorable factor in EDA competitive grant scoring; Public Works and Economic Adjustment Assistance programs.

7. OZ 1.0 evidence base — academic and quasi-experimental

Kennedy, Patrick and Wheeler, Harrison. "Neighborhood-Level Investment from the U.S. Opportunity Zone Program: Early Evidence." UNC Tax Center, Apr 12, 2021. https://tax.unc.edu/publication/neighborhood-level-investment-from-the-u-s-opportunity-zone-program-early-evidence/ — $18.9B in OZ investments in 2019; highly concentrated geographically; most designated zones received nothing; capital flowed to relatively advantaged LICs.

Corinth, Coyne, Feldman, Johnson. "The Targeting of Place-Based Policies: The New Markets Tax Credit Versus Opportunity Zones." In The Economics of Place-Based Policies, U Chicago Press, 2025. https://www.nber.org/books-and-chapters/economics-place-based-policies/targeting-place-based-policies-new-markets-tax-credit-versus-opportunity-zones — OZs disproportionately attract investment to tracts with higher pre-existing private investment; most distressed tracts receive neither NMTC nor OZ capital.

Chen, Glaeser, Wessel. "JUE Insight: The (Non-)Effect of Opportunity Zones on Housing Prices." Journal of Urban Economics 133 (2023). NBER WP 26587 (2019). https://www.sciencedirect.com/science/article/abs/pii/S0094119022000286 — Rules out price impacts >0.5pp at 95% confidence.

Arefeva, Davis, Ghent, Park. "Job Growth from Opportunity Zones." Brookings WP, 2020. https://www.brookings.edu/wp-content/uploads/2021/01/Arefeva-Davis-Ghent-Park-2020-Job-Growth-from-Opportunity-Zones.pdf — Limited average effects on job postings.

Sage, Langen, Van de Minne. "Where is the Opportunity in Opportunity Zones?" SSRN, 2019 — Early commercial property prices.

Freedman, Khanna, Neumark. Effects on resident employment, 2021.

Wheeler (2022). Methodological response to Chen-Glaeser-Wessel.

American Enterprise Institute OZ analysis (2023). Capital flow patterns.

8. OZ 1.0 evidence base — government and policy assessments

Trump White House CEA, "The Impact of Opportunity Zones: An Initial Assessment." Aug 2020. https://trumpwhitehouse.archives.gov/wp-content/uploads/2020/08/The-Impact-of-Opportunity-Zones-An-Initial-Assessment.pdf

Treasury/IRS QOF data filings (Form 8996).

HUD PD&R OZ impact reports.

EIG, "Are Opportunity Zones Working? What the Literature Tells Us." Jan 2024. https://eig.org/opportunity-zones-research-brief/

9. OZ 1.0 critique — community development and equity perspectives

Theodos, Brett and Meixell, Brady (Urban Institute). "Opportunity Zones Need to Be Retooled to Achieve Impact." Urban Wire, May 12, 2025. https://www.urban.org/urban-wire/opportunity-zones-need-be-retooled-achieve-impact — Despite $100B+ flowing into OZs 2018–2024, evidence shows little community improvement; calls for structural reforms before any extension or expansion.

NCRC, "Opportunity Zones: A Taxpayer-Funded Program That Primarily Benefits Wealthy Investors." Oct 2025. https://www.ncrc.org/opportunity-zones-a-taxpayer-funded-program-that-primarily-benefits-wealthy-investors/

NLIHC, "A Critical Explanation of Opportunity Zones." 2021. https://nlihc.org/sites/default/files/A_Critical_Explanation_of_Opportunity_Zones.pdf

Sen. Ron Wyden, S. 2787. Nov 6, 2019. https://www.congress.gov/bill/116th-congress/senate-bill/2787 — Failed; would have prohibited self-storage, sports stadiums, luxury rentals, private planes.

10. Tribal and Indian Country

BIA, "Opportunity Zones, HUBZones, and Foreign Trade Zones." https://www.bia.gov/service/community-planning/opportunity-zones-hubzones-and-foreign-trade-zones

Minneapolis Fed Center for Indian Country Development, "Making Opportunity Zones Work for Tribal Economic Development." 2018. https://www.minneapolisfed.org/article/2018/making-opportunity-zones-work-for-tribal-economic-development

DOI / Office of Indian Energy and Economic Development, "Spurring Economic Growth in Indian Country." https://www.doi.gov/sites/doi.gov/files/uploads/8.-spurring-economic-growth-in-indian-country-making-opportunity-zones-work-on-trust-land.pdf

Urban Institute, "Why Opportunity Zones are important for Indian Country." 2018. https://www.urban.org/urban-wire/why-opportunity-zones-are-important-indian-country — 248 of 481 tribal census tracts in OZ-eligible areas; all received OZ 1.0 designation.

USET Resolution 2020 SPF:006. https://www.usetinc.org/departments/economic-development/opportunity-zones/

Native CDFI Network. https://www.nativecdfi.net/ — 70+ Native CDFIs.

First Nations Oweesta Corporation. https://oweesta.org/

National Center for American Indian Enterprise Development. https://ncaied.org/

Tribal Business News, "Cherokee Nation launches opportunity zone program." https://tribalbusinessnews.com/sections/economic-development/15447-cherokee-nation-launches-opportunity-zone-program-to-boost-investment-in-distressed-reservation-communities — Precedent for tribe-led OZ-like programs.

Lac du Flambeau Business Development Corporation OZ Summit (2019). https://www.ldfbdc.com/

Native American Business Development Institute Grant Program (BIA). https://www.bia.gov/service/grants/nabdi

11. Broader rural development context (lab essay material)

Lab essay reference set; not central to MVP resource.

Rotimi Adeyo, "Rural America Is Getting Blindsided by Something New." NYT Opinion, May 2, 2026 — Tremont, PA + Mason County, KY case studies; $45B ICE expansion; data center land transactions 234 ac/yr (+144% since 2022).

Nicol Turner Lee, Brookings Center for Technology Innovation. https://www.brookings.edu/people/nicol-turner-lee/

CNN, "Data centers are spreading around the country. Now, data-center bans are, too." April 2026.

Multistate, "Data Centers Confront Local Opposition Across America." Sept 2025.

Virginia Mercury, "Local governments race to attract data centers." April 2026.

American Farmland Trust. https://farmland.org/

Detention Watch Network. https://www.detentionwatchnetwork.org/

12. State-specific resources — Western 9

To be filled in via state research pass.

Alaska

Lead agency: TBD (likely Department of Commerce, Community and Economic Development). Tribal context: ANCSA village statistical areas; Alaska Native Corporations as potential QOF sponsors.

Arizona

Lead agency: Arizona Commerce Authority. Tribal context: Navajo Nation, Hopi, Tohono O'odham, San Carlos Apache, White Mountain Apache, Hualapai.

California

Lead agency: GO-Biz (Governor's Office of Business and Economic Development). Tribal context: 109+ federally recognized tribes; rancherias and reservations distributed statewide.

Hawaii

Lead agency: TBD (likely DBEDT). Native context: DHHL, OHA, Native Hawaiian Organizations. Notice 2025-50 special CDP rule applies.

Idaho

Lead agency: Idaho Department of Commerce. Tribal context: 5 tribes — Coeur d'Alene, Kootenai, Nez Perce, Shoshone-Bannock, Shoshone-Paiute.

Nevada

Lead agency: Nevada Governor's Office of Economic Development (GOED). Tribal context: 27 federally recognized tribes — Paiute, Shoshone, Washoe.

Oregon

Lead agency: Business Oregon. Tribal context: 9 federally recognized tribes — Warm Springs, Umatilla, Grand Ronde, Siletz, Klamath, Coos, Coquille, Burns Paiute, Cow Creek Umpqua.

Utah

Lead agency: Governor's Office of Economic Opportunity. Tribal context: 8 tribes — Navajo Nation extension, Ute, Ute Mountain Ute, Paiute, Northwestern Shoshone, Goshute, Skull Valley Goshute, San Juan Southern Paiute.

Washington

Lead agency: Washington State Department of Commerce. State OZ landing page: https://www.commerce.wa.gov/opportunity-zones/ Tribal context: 29 federally recognized tribes; formal tribal consultation under Governor Ferguson's Executive Order 25-10, the Centennial Accord, and RCW 43.376. Model framework. Going from 139 to 99 OZs. Application platform opened April 28, 2026.

13. State agency OZ 2.0 nomination pages

ADECA (Alabama OZ page). https://adeca.alabama.gov/opportunityzones/ — OZ landing page; no OZ 2.0 nomination process published as of check date. checked 2026-05-05

DCCED (Alaska lead agency). https://www.commerce.alaska.gov/web/ — Lead agency for OZ 2.0; no OZ 2.0 guidance or nomination process published. checked 2026-05-05

Arizona Commerce Authority — OZ 2.0 Recommendation Process. https://www.azcommerce.com/arizona-opportunity-zones/oz-20-recommendation-process/ — Published recommendation process; submit nominations via oz@azcommerce.com. checked 2026-05-05

AEDC (Arkansas OZ page). https://www.arkansasedc.com/community-resources/opportunity-zones — OZ landing page; no OZ 2.0 nomination process published. checked 2026-05-05

GO-Biz (California OZ page). https://business.ca.gov/resources/infrastructure-development/opportunity-zones-in-california/ — Acknowledges OZ 2.0 timeline; no formal nomination process published. checked 2026-05-05

OEDIT (Colorado OZ program). https://oedit.colorado.gov/colorado-opportunity-zone-program — Lead agency; stakeholder engagement underway; no formal nomination process published. checked 2026-05-05

DECD (Connecticut OZ page). https://portal.ct.gov/DECD/Services/Business-Development/Tax-Incentives/Opportunity-Zones — Contact info published: DECD.ozprojects@ct.gov, (860) 280-8710; no formal nomination process. checked 2026-05-05

Delaware Division of Small Business — OZ nomination portal. https://business.delaware.gov/opportunity-zones/ — Live Formstack nomination portal; deadline May 15, 2026. checked 2026-05-05

FloridaCommerce (Florida OZ program). https://floridajobs.org/business-growth-and-partnerships/for-businesses-and-entrepreneurs/business-resource/opportunity-zones-program — Statewide tour and recommendation process held; public input closed approximately April 2026. checked 2026-05-05

DCA (Georgia OZ page). https://dca.georgia.gov/financing-tools/incentives/federal-opportunity-zones — Contact: federalopportunityzones@dca.ga.gov, (404) 679-4840; no formal nomination portal. checked 2026-05-05

DBEDT (Hawaii OZ page). https://invest.hawaii.gov/business-programs/opportunity-zones/about-opportunity-zones/ — Lead agency; no OZ 2.0 guidance published. checked 2026-05-05

Idaho Commerce — OZ nomination portal. https://commerce.idaho.gov/incentives-and-financing/opportunity-zones/ — Live nomination portal for local governments and tribes; contact OZ@commerce.idaho.gov. checked 2026-05-05

DCEO (Illinois OZ page). https://dceo.illinois.gov/oppzn.html — Live Smartsheet nomination form; contact opportunityzones@illinois.gov. checked 2026-05-05

IEDC (Indiana OZ page). https://iedc.in.gov/program/indiana-opportunity-zones/overview — Lead agency; references federal Sept 28, 2026 deadline; no nomination portal published. checked 2026-05-05

IEDA (Iowa OZ page). https://opportunityiowa.gov/community/revitalization/opportunity-zones — Lead agency; no OZ 2.0 guidance published. checked 2026-05-05

Kansas Commerce — OZ 2.0 process. https://www.kansascommerce.gov/opportunity-zones-2-0/ — Published process with scoring matrix; deadline June 1, 2026; contact OZ@kansascommerce.gov. checked 2026-05-05

Kentucky Cabinet for Economic Development — OZ application. https://newkentuckyhome.ky.gov/Locating_Expanding/KYoz — Application and criteria documents published; deadline May 29, 2026. checked 2026-05-05

LED (Louisiana OZ page). https://www.opportunitylouisiana.gov/incentive/federal-opportunity-zones — Lead agency; no OZ 2.0 nomination process published. checked 2026-05-05

Maine DECD (OZ page). https://www.maine.gov/decd/business-development/financial-incentives-resources/opportunity-zones — Lead agency; no OZ 2.0 guidance published. checked 2026-05-05

DHCD (Maryland OZ page). https://dhcd.maryland.gov/pages/oz/opportunityzones.aspx — Lead agency; no OZ 2.0 guidance published. checked 2026-05-05

MOBD (Massachusetts OZ program). https://www.mass.gov/opportunity-zone-program — Lead agency; no OZ 2.0 nomination process published. checked 2026-05-05

MEDC / MSHDA (Michigan OZ page). https://www.michigan.gov/opportunityzones — Joint lead agencies; no OZ 2.0 guidance published. checked 2026-05-05

DEED (Minnesota OZ page). https://mn.gov/deed/opportunityzones/ — States more information will be posted when available; no nomination process published. checked 2026-05-05

MDA (Mississippi OZ page). https://mississippi.org/community-resources/opportunity-zones/ — Live feedback form; deadline May 31, 2026; contact Tim Climer, tclimer@mississippi.org, (601) 359-9387. checked 2026-05-05

DED (Missouri OZ page). https://ded.mo.gov/programs/business-community/opportunity-zones — Submittable nomination portal; deadline May 17, 2026; contact OpportunityZones@ded.mo.gov. checked 2026-05-05

MT Commerce (Montana OZ page). https://commerce.mt.gov/Infrastructure-Planning/Resources/Opportunity-Zones/ — Lead agency; no OZ 2.0 guidance published. checked 2026-05-05

NE DED (Nebraska OZ page). https://opportunity.nebraska.gov/programs/business/opportunity-zones/ — Application period closed May 1, 2026; contact ded.opportunityzones@nebraska.gov. checked 2026-05-05

GOED (Nevada OZ page). https://goed.nv.gov/programs-incentives/opportunity-zones/ — Lead agency; no OZ 2.0 nomination process published. checked 2026-05-05

BEA (New Hampshire OZ page). https://www.nheconomy.com/grow/opportunity-zones — Lead agency; no OZ 2.0 guidance published. checked 2026-05-05

New Jersey Governor's OZ Resource Center. https://nj.gov/governor/njopportunityzones/ — Lead agencies listed; no OZ 2.0 nomination process published. checked 2026-05-05

EDNM (New Mexico OZ page). https://www.edd.newmexico.gov/programs-and-services/communities/opportunity-zones/ — Multi-phase COG-based process with scoring criteria; deadline July 1, 2026; contact info@edd.nm.gov. checked 2026-05-05

ESD (New York OZ page). https://esd.ny.gov/opportunity-zones — Lead agency; no OZ 2.0 nomination process published. checked 2026-05-05

NC Commerce (North Carolina OZ page). https://www.commerce.nc.gov/data-tools-reports/opportunity-zones-north-carolina — Public feedback form; deadline June 7, 2026; three scoring criteria published; contact OZ-Feedback@commerce.nc.gov. checked 2026-05-05

ODOD via Greater Ohio Policy Center (Ohio OZ page). https://www.greaterohio.org/opportunityzones — Nomination process confirmed; direct portal (opportunityzones.ohio.gov) returned 404 at check date. checked 2026-05-05

OK Commerce — OZ nomination form. https://www.okcommerce.gov/doing-business/business-relocation-expansion/incentives/federal-opportunity-zones/ — Live nomination form at https://forms.okcommerce.gov/260495603721860; contact jon.chiappe@okcommerce.gov. checked 2026-05-05

Business Oregon — OZ 2.0 RFA. https://www.oregon.gov/biz/programs/opportunity_zones/pages/default.aspx — RFA with scoring criteria published; deadline May 22, 2026; contact incentives.program@biz.oregon.gov. checked 2026-05-05

DCED (Pennsylvania OZ page). https://dced.pa.gov/programs-funding/federal-funding-opportunities/qualified-opportunity-zones/ — Phased timeline published: stakeholder engagement now, portal expected summer 2026; contact oppzones@pa.gov. checked 2026-05-05

Commerce RI (Rhode Island OZ page). https://commerceri.com/site-selection/opportunity-zones/ — Lead agency; no OZ 2.0 guidance published. checked 2026-05-05

SC Commerce — OZ submission portal. https://www.sccommerce.com/opportunity-zone — Live submission portal at https://www.sccommerce.com/opportunity-zone-submission; deadline June 1, 2026; contact oz@sccommerce.com. checked 2026-05-05

TNECD (Tennessee OZ page). https://www.tn.gov/ecd/opportunity-zones.html — Stakeholder discussion held February 2026; contact ED.OpportunityZones@tn.gov. checked 2026-05-05

Texas Office of the Governor EDT — OZ nomination process. https://gov.texas.gov/business/page/opportunity-zones — Detailed nomination process with scoring criteria; deadline June 26, 2026; contact OppZone2.0@gov.texas.gov. checked 2026-05-05

Go Utah (Utah OZ page). https://business.utah.gov/news/opportunity-awaits-statewide-opportunity-zones-announced/ — Lead agency; no formal nomination process published. checked 2026-05-05

ACCD (Vermont OZ page). https://accd.vermont.gov/OpportunityZones — Lead agency; no OZ 2.0 guidance published. checked 2026-05-05

VEDP + DHCD (Virginia OZ page). https://www.dhcd.virginia.gov/opportunity-zones-oz — Webinars held April 2026; contact oz2026@vedp.org. checked 2026-05-05

WA Commerce — OZ 2.0 RFA portal. https://www.commerce.wa.gov/opportunity-zones/ — RFA portal open April 28, 2026; deadline May 28, 2026; scoring criteria published; contact Community.Engagement@Commerce.wa.gov. checked 2026-05-05

WV Economic Development (West Virginia OZ page). https://westvirginia.gov/category/wv-opportunity-zones/ — Lead agency; no OZ 2.0 guidance published. checked 2026-05-05

WY Business Council (Wyoming OZ page). https://wyomingbusiness.org/business/financing/financial-incentives/opportunity-zones/ — Lead agency; contact Connor Christensen; no formal nomination process published. checked 2026-05-05