Idaho — OZ 2.0 Resource

80

Total eligible tracts

32

Rural eligible

25

Max designations (25%)

54

Days left in federal window

Nomination process

Community input window closed 2026-06-30. The state is now in internal review.

Idaho Commerce administers the OZ 2.0 nomination process and has published a nomination portal open to cities, counties, and tribal governments; submissions go to OZ@commerce.idaho.gov. Idaho Commerce has set a state-level submission deadline of 4:00 p.m. MT on June 30, 2026, restricted to city, county, and tribal government submitters. The federal nomination window under Rev. Proc. 2026-14 opened July 1, 2026, and runs 90 days (extendable to October 28, 2026). Idaho has 80 eligible tracts and, under the statutory minimum for states with fewer than 100 eligible tracts, may nominate up to 25 zones — the same count as its OZ 1.0 round. In the 2018 round, Idaho Commerce received applications from cities, counties, and tribes, which were reviewed by the Idaho Economic Advisory Council (EAC) before the Governor forwarded nominations to Treasury; a similar internal review is expected for OZ 2.0, though Idaho Commerce has not yet published formal selection criteria.

Eligible tracts

Loading 80 eligible tracts…

View on EIG map → IRS appendix (XLSX) Source: IRS Rev. Proc. 2026-14 · EIG DCI 2023 · FFIEC CRA 2025 · Urban Institute 2026

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

Data context

0

Eligible tracts in EIG DCI top distress quintile

The EIG Distressed Communities Index (2019–2023) is referenced in many state scoring rubrics. Quintile 1 = most distressed. See whether OZ 1.0 reached the most distressed places →

1

Counties with eligible tracts designated USDA persistent poverty

Persistent poverty = 20%+ poverty rate in every census 1980–2010. Source: USDA ERS County Typology Codes (2015 edition). Relevant for USDA RD program eligibility and QROF rural bonus. See QROF rural bonus mechanics →

32

Prior NMTC investments in eligible OZ tracts

CDFI Fund NMTC Public Data Release (2024). Indicates prior CDFI capital deployment track record in these tracts. See how NMTC and OZ stack →

54

Eligible tracts with CRA designation (LMI or distressed/underserved)

Banks earn CRA credit for investing in low- or moderate-income tracts (Track 1), and in non-metropolitan middle-income tracts officially designated distressed or underserved by FFIEC (Track 2). When an OZ project sits in a CRA-eligible tract, bank capital can satisfy CRA obligations while generating OZ tax benefits. How CRA and OZ interact →

Cities: Boise, Pocatello, Caldwell, Nampa, Idaho Falls and 31 more

ZIP codes: 83201, 83401, 83706, 83704, 83705 and 53 more

See all 36 cities and 58 ZIP codes

All cities:

Boise, Pocatello, Caldwell, Nampa, Idaho Falls, Rexburg, Coeur D Alene, Blackfoot, Twin Falls, Firth, New Plymouth, Spirit Lake, Smelterville, Sandpoint, Salmon, Burley, Priest River, Carmen, Parma, Notus, North Fork, Nezperce, Colburn, Fort Hall, Lewiston, Letha, Kingston, Blanchard, Kellogg, Kamiah, Emmett, Hill City, Gooding, Gibbsonville, Garden City, Kimberly

All ZIP codes:

83201, 83401, 83706, 83704, 83705, 83440, 83605, 83402, 83202, 83814, 83607, 83687, 83204, 83815, 83404, 83460, 83221, 83301, 83686, 83651, 83709, 83713, 83205, 83203, 83236, 83714, 83725, 83656, 83804, 83837, 83839, 83856, 83864, 83865, 83868, 83660, 83617, 83655, 83209, 83303, 83318, 83330, 83337, 83341, 83403, 83405, 83406, 83462, 83653, 83463, 83466, 83467, 83501, 83536, 83543, 83606, 83636, 83869

Look up a specific tract (FFIEC) → Source: FFIEC Census Flat File 2026, joined to IRS Rev. Proc. 2026-14 eligible tracts.

27

Eligible tracts in top investability quintile (Urban Institute model)

The Urban Institute investability model scores OZ-eligible tracts by predicted likelihood of attracting private capital, based on OZ 1.0 investment patterns. Quintile 1 = highest predicted investability among scored tracts. Not all tracts are scored — coverage reflects tracts with sufficient OZ 1.0 data.

How to influence the nomination

The state submission window closed 2026-06-30. Idaho is in internal review. Monitor the lead agency's page for draft recommendations. The Accelerator for America OZ Designation Toolkit remains useful for preparing documentation that may inform the state's internal review.

Who to contact

Idaho Commerce

https://commerce.idaho.gov/incentives-and-financing/opportunity-zones/

OZ@commerce.idaho.gov

Certified CDFIs

7 certified CDFIs headquartered in Idaho. CDFI Fund certified list →

USDA Rural Development

USDA RD Idaho State Office →

RCAP Regional Partner

Rural Community Assistance Corporation (RCAC) →

Rural LISC

Rural LISC →

Native / tribal

No formal tribal consultation process has been published for Idaho's OZ 2.0 nomination. If your jurisdiction contains or is adjacent to tribal land, contact the relevant Tribal Historic Preservation Office (THPO) or tribal government directly before submitting a nomination.