Analysis| New Treasury Data on OZ Investment
New Treasury data provide the fullest and most authoritative picture of Opportunity Zone investment to date, finding that the incentive drove more than $112 billion into more than 6,000 communities through the end of 2024. The analysis examines what the findings mean for governors nominating the next round of OZ census tracts, including state performance, the breadth of rural investment, and why getting zone designations right matters.
Coalition Letter on OZ 2.0 Notice 2026-40
As the Department of the Treasury provides transitional guidance on Qualified Opportunity Zones, the EIG Opportunity Zones Coalition has laid out comments and recommendations for the Treasury Department to implement in Notice 2026-40.
Guidance for Governors and Mayors
This guide distills what governors and mayors need to know for the upcoming OZ 2.0 designation cycle — eligibility rules, timelines, and a practical framework for selecting tracts with both economic need and investment potential. It offers a clear, strategic roadmap for preparing strong, high-impact nominations ahead of 2026.
OZs 2.0 Eligibility Map
This map depicts the Treasury Department’s official list of eligible Opportunity Zone tracts according to the budget reconciliation act of 2025. Eligible census tracts may be nominated by governors for designation beginning July 1, 2026.
Click here or on the map below to open the interactive.
OZ 2.0 Designation Leads
This interactive map highlights state agencies and official resources related to Opportunity Zone designation processes. Click on a state to view the lead department and access its Opportunity Zone website, where available.
Designated Opportunity Zones by Rural Status
This interactive highlights all currently active Opportunity Zone census tracts as certified by the U.S. Department of the Treasury in 2018 (also known as “1.0 tracts”). Designations are broken out by rural status according to the definitions enacted by Congress in July 2025 and clarified in regulatory guidance by Treasury in September 2025 to govern the terms of certain qualifying rural investments.
Analysis| OZs 2.0: Where Things Stand
This analysis provides an overview of Opportunity Zones 2.0 following the passage of the One Big Beautiful Bill Act. It outlines key policy updates, explains how eligibility criteria have changed, and highlights what state and local leaders should expect as the 2026 designation window approaches.
OZ Webinar Series | OZs 2.0: What State and Local Leaders Need to Know
This recorded webinar walks state and local leaders through the major updates in Opportunity Zones 2.0 and what they should be doing now to prepare. The session covers the updated policy framework, key timelines, and the designation process. It also highlights how states and localities can align designations with long-term community priorities while positioning themselves to attract private capital.
Op-Ed | What OZs Permanence Means for Corporate Investors
In this op-ed for Site Selection, EIG’s Kenan Fikri explains what the permanence of Opportunity Zones means for corporate investors and long-term economic development. He outlines how the updated OZ 2.0 framework creates more certainty, strengthens investment incentives, and positions the policy as a durable tool for shaping local growth.
Coalition Letter on OZ 2.0 Implementation
EIG’s Opportunity Zones Coalition submitted recommendations to the Treasury Department and IRS on implementing OZ 2.0. The letter outlines priority regulatory and transition issues related to operating businesses, affordable housing, CDFIs, reporting requirements, and the shift from the original OZ program to the new permanent incentive.