Nebraska — OZ 2.0 Resource

112

Total eligible tracts

28

Rural eligible

28

Max designations (25%)

1

Days to federal window

Nomination process

Community input window closed 2026-05-01. The state is now in internal review.

The application period ran March 2–May 1, 2026 and is now closed. Applications were required to be submitted by the chief elected official of the city or county proposing a tract, or by an authorized representative; letters of support from business leaders, chambers of commerce, and community organizations could be included but did not substitute for the official application. DED evaluated submissions on investment readiness, demonstrated economic need, and anticipated community benefit — no weighted scoring rubric was published. DED is now reviewing applications and will refer its recommendations to Governor Pillen for approval before July 1, 2026, when the federal 90-day nomination window opens; Treasury has up to 90 days to act on each state's list. Nebraska may nominate up to 28 of its 112 eligible tracts; new designations take effect January 1, 2027.

Eligible tracts

Loading 112 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
Douglas County	54
Lancaster County	22
Sarpy County	4
Hall County	3
Adams County	2
Buffalo County	2
Lincoln County	2
Madison County	2
Box Butte County	1
Burt County	1

Data context

3

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 →

26

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 →

95

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: Omaha, Lincoln, Bellevue, Kearney, Norfolk and 34 more

ZIP codes: 68111, 68104, 68108, 68131, 68508 and 76 more

See all 39 cities and 81 ZIP codes

All cities:

Omaha, Lincoln, Bellevue, Kearney, Norfolk, North Platte, Hastings, Grand Island, Oshkosh, Paxton, Ogallala, Lisco, Offutt Afb, Pleasant Dale, Red Cloud, Scottsbluff, Milford, Stapleton, Mc Cook, Sutherland, Lodgepole, Ashby, Lakeside, Lewellen, La Vista, Juniata, Indianola, Inavale, Guide Rock, Gering, Fairbury, Ellsworth, Denton, Crete, Chappell, Boys Town, Bingham, Big Springs, Tryon

All ZIP codes:

68111, 68104, 68108, 68131, 68508, 68105, 68107, 68110, 68112, 68502, 68102, 68134, 68503, 68504, 68152, 68197, 68510, 68521, 68005, 68154, 68147, 69101, 68132, 68127, 68583, 68588, 68701, 68114, 68901, 68803, 69034, 68942, 68955, 68970, 69001, 68952, 69154, 69122, 69165, 69351, 69341, 69340, 69335, 69333, 69167, 69163, 69129, 69155, 68847, 69153, 69149, 69148, 69147, 68849, 68505, 68845, 68801, 68106, 68113, 68117, 68122, 68123, 68124, 68128, 68164, 68175, 68178, 68179, 68180, 68182, 68333, 68339, 68352, 68405, 68423, 68010, 68506, 68516, 68522, 68524, 69361

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

33

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 2026-05-01. Nebraska 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

Nebraska Dept. of Economic Development (DED)

https://opportunity.nebraska.gov/programs/business/opportunity-zones/

ded.opportunityzones@nebraska.gov

(402) 471-3063

Certified CDFIs

11 certified CDFIs headquartered in Nebraska. CDFI Fund certified list →

USDA Rural Development

USDA RD Nebraska State Office →

RCAP Regional Partner

Midwest Assistance Program (MAP) →

Rural LISC

Rural LISC →

Native / tribal

No formal tribal consultation process has been published for Nebraska'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.