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OZ 2.0 | State Resource

Idaho

Public process

Last checked 2026-05-05

80

Total eligible tracts

32

Rural eligible

20

Max designations (25%)

56

Days to nomination window

Nomination process

Idaho Commerce published a nomination portal for cities, counties, and tribal governments. Deadline not yet published. Idaho subject to statutory minimum of 25 zones.

Eligible tracts

Open full map IRS appendix (XLSX) Source: EIG / IRS Rev. Proc. 2026-14
County Eligible tracts
Ada County 15
Canyon County 13
Bannock County 8
Bonneville County 5
Twin Falls County 5
Bonner County 4
Kootenai County 4
Latah County 4
Madison County 4
Bingham County 2

How to influence the nomination

Detailed coalition checklist at /how-to-advocate. Steps specific to Idaho will appear here once the state process is documented.

Who to contact

Eligible tract counts: IRS Rev. Proc. 2026-14 (April 6, 2026). Rural designation: Notice 2025-50, Section 4.01. Status tier last verified 2026-05-05. Full methodology.