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 — Project page: https://www.urban.org/projects/informing-2026-opportunity-zone-selections-state-and-local-decisionmakers/opportunity — Tract-level investability scores predicting likelihood of private capital attraction, modeled from OZ 1.0 investment patterns ("Goldilocks" framework: high-need but not so distressed as to deter private investment). Integrated as default map choropleth and state data context card on this site. Coverage limited to tracts with sufficient OZ 1.0 modeling history. checked 2026-06-02

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/

Accelerator for America, "Opportunity Zone Designation Toolkit for Local Leaders." May 2026. https://www.acceleratorforamerica.org/oztoolkit/ — PDF: https://www.acceleratorforamerica.org/wp-content/uploads/2026/05/Opportunity-Zone-Designation-Toolkit_FINAL.pdf — Practical guide for mayors and local leaders to prioritize OZ 2.0 eligible tracts; the five-step OZ Prioritization Framework covers market readiness (using Urban Institute classification, HPI trends, job growth), four community-need dimensions (housing supply, economic opportunity, industry growth, fiscal base), anti-displacement considerations, and guidance on communicating tract priorities to governors. Produced with Rvesta Consulting and New Localism Associates. checked 2026-06-02

Accelerator for America, "OZ Prioritization Rubric." May 2026. https://docs.google.com/spreadsheets/d/1pDh8K--DA9tmRt3Vsyt1EUFtIAGM212j/edit — Excel workbook companion to the Designation Toolkit; scores eligible tracts on market conditions (Urban Institute classification, HPI change, job growth, multifamily share) and four community-need dimensions, with step-by-step instructions and methodology notes. checked 2026-06-02

Accelerator for America, "OZ Prioritization Dataset." May 2026. https://www.acceleratorforamerica.org/wp-content/uploads/2026/05/OZ-Prioritization-Dataset.xlsx — National tract-level dataset underlying the OZ Prioritization Rubric; provides the federal data inputs (market conditions, community need metrics) for all OZ 2.0 eligible census tracts. checked 2026-06-02

Accelerator for America / Rvesta Consulting, "Opportunity Zones Research Landscape Scan." May 2026. https://www.acceleratorforamerica.org/wp-content/uploads/2026/05/Opportunity-Zones-Research-Landscape-Scan_DRAFT-FOR-RELEASE-MAY-2026.pdf — Literature review summarizing OZ 1.0 investment patterns, geographic and sectoral concentration, community impact evidence, and implications for OZ 2.0 designation strategy; prepared to inform the Designation Toolkit recommendations. checked 2026-06-02

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 (updated Apr 2022). https://tax.unc.edu/publication/neighborhood-level-investment-from-the-u-s-opportunity-zone-program-early-evidence/ PDF: https://patrick-kennedy.github.io/files/Kennedy_Wheeler_OZ_2022.pdf — $18.9B in OZ investments in 2019 (e-filers, ~75% of $ volume); $41.5B cumulative through 2020; 84% of OZ tracts received zero investment; top 1% of tracts = 42% of capital; top 5% ≈ 80%; NYC metro $3.8B; LA metro $1.7B; 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

Coyne, David and Johnson, Craig E. "Use of the Opportunity Zone Tax Incentive: What the Tax Data Tell Us." Treasury Office of Tax Analysis Working Paper 123, July 2023. https://home.treasury.gov/system/files/131/WP-123.pdf — Most comprehensive IRS-data analysis; full Form 8996 universe, 2018–2020; ~$48B in total QOF assets by end of 2020; 48% of designated communities received any investment; real estate = 68% of QOZ property in 2020; ~25,000 individual investors with median AGI ~$730K; state-level coverage in Table 9. checked 2026-05-14.

JCT Staff, "Description of Qualified Opportunity Zone Tax Provisions and Analysis of 2019–2022 Tax Return Data Related to Investments in Qualified Opportunity Zones." Joint Committee on Taxation, May 2024. — Congressional staff analysis extending OZ 1.0 data through tax year 2022. Cumulative QOF investment: $84.7B reported, $77.2B matched to census tracts. Key tables: Table 2 (state-level investment, rural splits, per capita — all 50 states + DC + territories), Table 3 (census tract characteristics; top-decile tracts 94% metropolitan), Table 4 (NAICS sector breakdown; real estate 62.7%, Information 9.0%, Construction 8.5%). Investor income distribution (2019): median household income $269K (~4× national median), average $1,084K (>10× national average), via Larrimore-Mortenson-Splinter methodology. Rural share of matched investment: 8.5%. checked 2026-05-29.

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. Community and Economic Development division is confirmed lead; contact (334) 242-5100. checked 2026-05-07

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. Commissioner inbox dcced.commissioner@alaska.gov / (907) 465-2500. Alaska has only 32 eligible tracts; statutory minimum 25 designations. checked 2026-05-07

Arizona Commerce Authority — OZ 2.0 Recommendation Process. https://www.azcommerce.com/arizona-opportunity-zones/oz-20-recommendation-process/ — Interactive map-based GIS tool through which counties, tribal nations, and incorporated communities of 10,000+ (in Maricopa, Pima, and Pinal counties) submit tract nominations with written justifications. Criteria emphasize investment readiness: utilities, zoning/entitlement, road access, and investor viability. Community deadline described as mid-May 2026 (not formally confirmed as of 2026-05-06); ACA targets July 1, 2026 Treasury submission; OZs effective January 1, 2027. Contact: oz@azcommerce.com. checked 2026-05-06

AEDC (Arkansas OZ page). https://www.arkansasedc.com/community-resources/opportunity-zones — OZ landing page; reflects OZ 1.0 content only; no OZ 2.0 nomination process published. Contact info@arkansasedc.com / (501) 682-5996. checked 2026-05-07

GO-Biz (California OZ page). https://economicdevelopment.business.ca.gov/place-based-strategies/opportunity-zones/ — Updated site references OZ 2.0 timeline and Novogradac mapping tool; no community nomination process or public input mechanism published. Contact Zones@GOBIZ.CA.GOV; Trelynd Bradley (Senior Business Development Specialist) named as OZ point of contact. California Opportunity Zone portal: opzones.ca.gov. checked 2026-05-07

OEDIT (Colorado OZ program). https://oedit.colorado.gov/colorado-opportunity-zone-program — Lead agency; multi-month engagement process including fall 2025–spring 2026 webinars and April 2026 regional convenings; Western Slope event May 11, 2026 at Colorado Mesa University; public GIS tool and online feedback form published or forthcoming; email updates sign-up available. No community submission deadline published. Contact oedit.info@state.co.us / (303) 892-3840. checked 2026-05-07

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; community deadline May 15, 2026; Governor submits up to 25 tracts to Treasury by September 30, 2026. checked 2026-05-06

Delaware State News — DSB Launches Online Form to Nominate New OZ Census Tracts. https://news.delaware.gov/2026/03/04/dsb-launches-online-form-to-nominate-new-opportunity-zone-census-tracts/ — Official press release (March 4, 2026) announcing Formstack portal, March 9 webinar, eligibility of developers/investors/local officials to submit, and Governor's 25-tract cap with September 30 submission deadline. checked 2026-05-06

FloridaCommerce (Florida OZ program). https://floridajobs.org/business-growth-and-partnerships/for-businesses-and-entrepreneurs/business-resource/opportunity-zones-program — Statewide OZ 2.0 Tour launched February 26, 2026; community workshops held across Florida through April 2026 (documented stop: Tallahassee April 9 at Lively Technical College). Recommendation form at floridajobs.org/OpportunityZones accompanied by three eligibility maps. Public input closed approximately April 30, 2026. FloridaCommerce now preparing recommendations for gubernatorial submission before July 1, 2026 federal nomination window; Florida may nominate up to 340 of 1,360 eligible tracts; no scoring rubric or formal contact published. Launch press release: https://www.floridajobs.org/news-center/DEO-Press/2026/02/26/floridacommerce-launches-opportunity-zone-2.0-tour-to-encourage-communities-to-submit-recommendations. checked 2026-05-06

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/ — Dedicated DBEDT OZ page; reflects OZ 1.0 content; no OZ 2.0 nomination guidance or community process published as of 2026-05-06. checked 2026-05-06

Idaho Commerce — OZ nomination portal. https://commerce.idaho.gov/incentives-and-financing/opportunity-zones/ — Nomination portal open to cities, counties, and tribal governments; submissions via OZ@commerce.idaho.gov. No scoring rubric or state deadline published as of 2026-05-06; the federal nomination window under Rev. Proc. 2026-14 opens July 1, 2026 (90 days, extendable to Oct 28). Idaho may nominate up to 25 tracts (statutory minimum for states with fewer than 100 eligible tracts) from its pool of 80 eligible tracts. In the 2018 OZ 1.0 round, the Idaho Economic Advisory Council reviewed applications before the Governor forwarded nominations to Treasury; a similar review is expected for OZ 2.0. checked 2026-05-06

DCEO (Illinois OZ page). https://dceo.illinois.gov/oppzn.html — DCEO administers the nomination process via a Smartsheet community input form open to local governments, economic development organizations, and community stakeholders in eligible tracts. Webinar recording and FAQ published on the agency page. No scoring rubric or state submission deadline published as of 2026-05-06; the federal nomination window opens July 1, 2026. Illinois may nominate up to 238 of 950 eligible tracts. Contact: opportunityzones@illinois.gov. checked 2026-05-06

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://iowaeconomicdevelopment-site.azurewebsites.net/opportunity-zones/ — Lead agency; page reflects OZ 1.0 material; no OZ 2.0 guidance published. checked 2026-05-06

Kansas Commerce — OZ 2.0 nomination process. https://www.kansascommerce.gov/opportunity-zones-2-0/ — Kansas Department of Commerce Business Development team administers nominations; community deadline June 1, 2026 via email to OZ@kansascommerce.gov (no online portal). Local governments, EDOs, developers, and community stakeholders in eligible tracts may submit investment cases; formal nominations made by the Governor after Kansas Commerce review. Scoring matrix published on agency page; specific criterion names and weights not separately indexed as of check date. Community Opportunity Zone Application form and full scoring guidance to be released before deadline. Kansas Commerce Business Development staff conducted workshops to assist communities. Kansas may nominate up to 53 of 210 eligible tracts. No contact phone publicly listed. checked 2026-05-06

Kentucky Cabinet for Economic Development — OZ application. https://newkentuckyhome.ky.gov/Locating_Expanding/KYoz — XLSX application and DOCX criteria guidance downloadable from landing page; no direct file URLs publicly indexed. Deadline May 29, 2026; email completed applications to Kristina.Slattery@ky.gov. Webinar held March 3, 2026 ("Opportunity Zones 2.0 – How to Apply for Census Tract Designation"). checked 2026-05-06

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/ — Public comment/feedback form open through May 31, 2026; at least three listening sessions held April 10–21 in Oxford, Pearl, and Hattiesburg-area; MDA uses stakeholder input to inform internal nomination decisions; up to 101 of 404 eligible tracts to be nominated; formal submission to Treasury opens July 1, 2026; contact Tim Climer, tclimer@mississippi.org, (601) 359-9387. No scoring rubric published as of this date. checked 2026-05-06

DED (Missouri OZ page). https://ded.mo.gov/programs/business-community/opportunity-zones — Open Submittable portal (April 7–May 17, 2026); any stakeholder may submit one form per tract; DED reviews May–June, tentative recommendations July, governor finalizes August; 131 of 523 eligible tracts to be nominated; contact OpportunityZones@ded.mo.gov. checked 2026-05-06

MO DED Submittable intake form. https://modedfederalinitiatives.submittable.com/submit/e2490327-5b12-4d24-9c90-64092f51f7ad/missouri-opportunity-zones-2-0-program-intake-form — One tract per submission; form requests census tract number, existing and planned investment documentation, and development rationale; multiple submissions per entity permitted. checked 2026-05-06

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 ran March 2–May 1, 2026 (now closed). Applications were required from the chief elected official of the nominating city or county; supporting letters from businesses and chambers allowed. DED evaluated submissions on investment readiness, economic need, and community benefit (no weighted rubric published). DED now reviewing applications and will refer recommendations to Governor Pillen before the July 1, 2026 federal nomination window; Treasury has 90 days to act; 28 of 112 eligible tracts may be nominated; new designations effective January 1, 2027. Contact: ded.opportunityzones@nebraska.gov, (402) 471-3063. DED press releases: https://opportunity.nebraska.gov/ded-to-open-applications-on-march-2nd-through-the-federal-opportunity-zones-program/ and https://opportunity.nebraska.gov/ded-opens-applications-through-the-federal-opportunity-zones-program/. checked 2026-05-06

Nevada Dept. of Business & Industry (OZ page). https://www.business.nv.gov/business-resource-hub/access-to-capital/opportunity-zones/ — Only functional OZ page in Nevada; reflects OZ 1.0 content only. GOED (lead agency) OZ page redirects to general incentives with no OZ content. No OZ 2.0 guidance or community input process published as of 2026-05-06. Contact GOED: (800) 336-1600. checked 2026-05-06

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

NJ DCA (New Jersey OZ page). https://www.nj.gov/dca/dlps/home/opp_zones.shtml — Lead agency; no OZ 2.0 nomination process published. checked 2026-05-06

EDNM (New Mexico OZ page). https://www.edd.newmexico.gov/programs-and-services/communities/opportunity-zones/ — Multi-phase COG-based process; local governments and tribal nations nominate through regional COGs; COG submission deadline May 15, 2026; EDNM delivers recommended list to Governor June 15; 65 tracts finalized and submitted to Treasury July 1, 2026. Scoring considerations: development potential, local land-use policies, available land/redevelopment opportunities, proximity to economic anchors, alignment with incentive programs — no weights published. No online portal; communities without a COG contact info@edd.nm.gov or (505) 827-0300. checked 2026-05-06

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 process (not direct nomination); Governor Josh Stein makes final selections after Commerce reviews submissions. Excel feedback form downloadable at https://public.nccommerce.com/oz/; submissions due OZ-Feedback@commerce.nc.gov by June 7, 2026 at 11:59 p.m. Three guidelines published (no weights): Business Development, Revitalization, Housing Supply. 807 eligible tracts; 202 designations allowed (25% cap). Contact: Emily Roach Pandich, Director of Policy and Strategic Planning; (919) 814-4600. Press release (Apr 29, 2026): https://www.commerce.nc.gov/news/press-releases/2026/04/29/nc-commerce-invites-public-feedback-help-identify-new-opportunity-zones-north-carolina. checked 2026-05-06

ND Commerce — Economic Development & Finance Division (North Dakota OZ page). https://www.commerce.nd.gov/economic-development-finance — Lead agency for OZ 2.0; no nomination process, portal, or deadline published as of 2026-05-07. Contact Rich Garman, Director of Economic Development and Finance, (701) 328-5344; EDF Team directory at commerce.nd.gov/economic-development-finance/edf-team. North Dakota must nominate at least 25 tracts (statutory minimum) from its 37 eligible tracts. checked 2026-05-07

ODOD (Ohio OZ 2.0 portal). https://opportunityzones.ohio.gov — State nomination portal; returned 403 to automated fetchers on 2026-05-06 (likely WAF block, not dead link; URL confirmed via ohio.gov search index). ODOD opened a 30-day local submission window in late April 2026; deadline approximately May 31, 2026. No scoring rubric published. No ODOD OZ-specific contact email found. Greater Ohio Policy Center (TA resource). https://www.greaterohio.org/opportunityzones — Statewide TA provider for communities preparing nominations; confirms portal and process details. checked 2026-05-06

OK Commerce — OZ nomination form. https://www.okcommerce.gov/doing-business/business-relocation-expansion/incentives/federal-opportunity-zones/ — Two-phase process: public survey open March 2–April 10, 2026 covering development types, geography, tract characteristics, and submitter contact; formal nomination form published April 10, 2026 at https://forms.okcommerce.gov/260495603721860. No formal community submission deadline announced as of May 6, 2026. No scoring rubric published. Oklahoma may nominate up to 104 of 413 eligible tracts; Governor Stitt submits to Treasury when the 90-day federal window opens July 1, 2026. Contacts: Jon Chiappe, jon.chiappe@okcommerce.gov, (405) 815-5210; Aldwyn Sappleton, (405) 815-5369. OML overview article (Mar 23, 2026): https://www.oml.org/news/2026/3/23/opportunity-zones-are-back-and-this-time-rural-communities-get-a-better-deal. checked 2026-05-06

Business Oregon — OZ 2.0 RFA. https://www.oregon.gov/biz/programs/opportunity_zones/pages/default.aspx — Application window April 13–May 22, 2026 at 5 p.m. PT; scoring criteria names published (weights not disclosed); contact incentives.program@biz.oregon.gov; tribal liaison Brian Plinski (Brian.PLINSKI@biz.oregon.gov). Webinar slide deck (Feb 2026): https://www.oregon.gov/biz/Publications/Opportunity_Zones/250219-OZ%20Webinar%20-%20FINAL.pdf. checked 2026-05-06

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 nomination process or community portal published as of 2026-05-07. Contact Giselle Mahoney, giselle.mahoney.ctr@commerce.ri.gov, (401) 545-0626. Subject to 25-tract statutory minimum. checked 2026-05-07

SC Commerce — OZ nomination process. https://www.sccommerce.com/opportunity-zone — Online submission portal at https://www.sccommerce.com/opportunity-zone-submission; deadline June 1, 2026; open to local governments, EDOs, community leaders, and public; criteria include investment potential, alignment with state economic strategy, market-ready infrastructure (industrial sites, utilities, broadband), and housing activity; no scoring weights published; SC Commerce recommendation to Governor targeted ~July 1, 2026; SC may nominate up to 112 of 445 eligible tracts; contact oz@sccommerce.com. checked 2026-05-06

SD GOED (South Dakota OZ page). https://sdgoed.com — Lead agency for OZ 2.0; no nomination process, portal, or deadline published as of 2026-05-07. No direct OZ contact email identified; reach GOED through sdgoed.com general contact. South Dakota must nominate at least 25 tracts (statutory minimum) from its 52 eligible tracts; 35 of those 52 are rural-designated under Notice 2025-50. checked 2026-05-07

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 2.0 nomination process. https://gov.texas.gov/business/page/opportunity-zones — Downloadable Nomination Packet for EDOs and county judges; community submission deadline June 26, 2026; EDT submits to Treasury by August 3, 2026; four scoring criteria: statutory compliance, local support, project viability (24–48 months, inclusive growth measures), and geographic balance (rural/disaster preference); point weights not published; contact OppZone2.0@gov.texas.gov. checked 2026-05-06

Texas EDT — OZ 2.0 FAQ. https://gov.texas.gov/uploads/files/business/OZ_2.0_FAQ_.pdf — Official FAQ PDF from the Office of the Governor covering eligibility, nomination process, and timeline for OZ 2.0 designations. checked 2026-05-06

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 nomination process published as of 2026-05-07. All 24 eligible tracts are rural-designated under Notice 2025-50; statutory minimum allows the full pool to be nominated. Contact ACCD through accd.vermont.gov/about-us/contact-us (Economic Development division). checked 2026-05-07

VEDP + DHCD (Virginia OZ page). https://www.dhcd.virginia.gov/opportunity-zones-oz — Dual-agency lead; webinars held April 16 and 21, 2026; stakeholder survey closed April 27. No formal nomination portal or scoring rubric published as of 2026-05-07. Contacts: oz2026@vedp.org and oz@dhcd.virginia.gov. Virginia will nominate 152 of 607 eligible tracts (25% cap). checked 2026-05-07

WA Commerce — OZ 2.0 RFA portal. https://www.commerce.wa.gov/opportunity-zones/ — RFA portal open April 28, 2026; deadline May 28, 2026; Q&A closes May 21; scoring criteria PDF and draft application template published; two pre-proposal webinars held May 7 (rural/non-rural 9–10 a.m.; tribal 11 a.m.–noon); Commerce recommendations due to Governor Ferguson by June 30, 2026; tribal consultation under EO 25-10, Centennial Accord, and RCW 43.376; RFA URL https://www.commerce.wa.gov/funding/opportunity-zones-2-0-census-tract-designation-request-for-applications/; contact Community.Engagement@Commerce.wa.gov. checked 2026-05-06

WV Economic Development (West Virginia OZ 2.0 page). https://westvirginia.gov/oz — Dedicated OZ 2.0 page; WVDED appointed by Governor Morrisey to manage the process. Eligible nominators: local economic development authorities, county commissions, regional planning councils. Nomination deadline July 1, 2026. West Virginia will nominate 52 of 207 eligible tracts; all eligible tracts are rural-designated under Notice 2025-50. No scoring rubric or direct contact email found as of 2026-05-07. checked 2026-05-07

WY Business Council (Wyoming OZ page). https://wyomingbusiness.org/business/financing/financial-incentives/opportunity-zones/ — Lead agency; no formal OZ 2.0 nomination process published as of 2026-05-07. Contact Connor Christensen, Economic Policy & Research Advisor, (307) 287-4709. Wyoming will nominate 5 of 20 eligible tracts (25% cap); 16 eligible tracts are rural-designated. checked 2026-05-07

14. CRA and OZ overlap

FFIEC Census Flat Files. https://www.ffiec.gov/censusapp.htm — Published annually by the Federal Financial Institutions Examination Council. Used by bank examiners to determine CRA tract income designations: Low (L), Moderate (M), Upper (U). A tract is CRA LMI-eligible if its median family income is below 80% of the area median (MSA/MD for metropolitan tracts; statewide non-metro for rural). The 2023 exam year file is based on 2017–2021 ACS 5-year estimates. Direct download page: https://www.ffiec.gov/cra/craflatfiles.htm. Tract lookup tool: https://ffiec.cfpb.gov/tools/tract-search. checked 2026-05-20

FFIEC CRA tract income level lookup. https://ffiec.cfpb.gov/tools/tract-search — CFPB-maintained tool for looking up a specific census tract's CRA income level, MSA/MD classification, and distressed/underserved designation. Useful for verifying whether a specific OZ-eligible tract carries CRA LMI status. checked 2026-05-20

OCC — Community Reinvestment Act: Opportunity Zones. https://www.occ.gov/topics/consumers-and-communities/community-affairs/resource-directories/opportunity-zones/index-opportunity-zones.html — OCC resource directory explaining how banks subject to OCC supervision can document OZ-related activities for CRA credit. Notes that CRA-qualifying community development activities in OZ tracts include affordable housing, community services, economic development loans, and equity investments that benefit LMI persons or geographies. checked 2026-05-20

Federal Reserve — Community Reinvestment Act. https://www.federalreserve.gov/consumerscommunities/cra_about.htm — Overview of CRA requirements for state member banks. The Federal Reserve's 2023 CRA Final Rule (jointly issued with OCC and FDIC) updated community development investment test criteria and expanded the geographic scope beyond assessment areas in some cases. The rule is under legal challenge as of May 2026 but its LMI tract income designations remain aligned with the FFIEC census flat file methodology. checked 2026-05-20

NCRC — "Opportunity Zones: A Taxpayer-Funded Program That Primarily Benefits Wealthy Investors" (2025). https://www.ncrc.org/opportunity-zones-a-taxpayer-funded-program-that-primarily-benefits-wealthy-investors/ — Documents pattern of OZ 1.0 investment in already-appreciating urban areas with minimal evidence of benefit to LMI residents. Notes that despite significant geographic overlap between OZ and CRA LMI tracts, CRA credit was rarely claimed for OZ equity investments due to investor structure issues. Relevant context for communities evaluating bank capital as a source of OZ-related investment. checked 2026-05-12

15. OZ 1.0 case studies — sourcing

The /case-studies page is a small, hand-curated library of named OZ 1.0 projects spanning affordable housing, small business, broadband, healthcare/anchor institutions, manufacturing, mixed-use, and rural development. Entries were snowball-sampled from the two seed databases below, then each verified individually against a primary or aggregator source (press release, developer site, or local/trade press). Per-project source URLs, dollar amounts, and last_checked dates live in data/case_studies.yaml, not here — this entry documents the sourcing method, not the individual projects.

EIG, "Investments and Initiatives From Across the Country." https://eig.org/opportunity-zones/investments-and-initiatives-from-across-the-country/ — Primary seed; curated by category (affordable housing, small business, rural development, health, anchor institutions). checked 2026-06-16

NCSHA, "Case Studies: Opportunity Zone Investment in Affordable Housing and Community Revitalization." https://www.ncsha.org/resource/case-studies-opportunity-zone-investment-in-affordable-housing-and-community-revitalization/ — NCSHA/EIG joint series of detailed per-project "Opportunity Zone Development Profiles" (financing structure, community data, projected impact); seed for the affordable-housing entries (Ox Fibre, Parramore Oaks, The Tappan). checked 2026-06-16

Novogradac Opportunity Funds List. See section 6. Snowballed from named funds to their own project/portfolio pages when aggregator writeups lacked project-level detail (e.g., CIM Group's Opportunity Zones portfolio page for Centennial Yards).