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This service provides spatial data for all U.S. Decennial Census tracts designated as Qualified Opportunity Zones (QOZs) for purposes of §§ 1400Z–1 and 1400Z–2 of the Internal Revenue Code (the Code). |
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This service provides spatial data for all U.S. Decennial Census tracts designated as Qualified Opportunity Zones (QOZs) for purposes of §§ 1400Z–1 and 1400Z–2 of the Internal Revenue Code (the Code). |
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U.S. Department of Housing and Urban Development |
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5000 |
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<DIV STYLE="text-align:Left;"><DIV><DIV><P><SPAN>Section 1400Z–1(b)(1)(A) of the Code allowed the Chief Executive Officer (CEO) of each State to nominate a limited number of population census tracts to be designated as Zones for purposes of §§ 1400Z–1 and 1400Z–2. Revenue Procedure 2018–16, 2018–9 I.R.B. 383, provided guidance to State CEOs on the eligibility criteria and procedure for making these nominations. Section 1400Z–1(b)(1)(B) of the Code provides that after the Secretary receives notice of the nominations, the Secretary may certify the nominations and designate the nominated tracts as Zones. Section 1400Z–2 of the Code allows the temporary deferral of inclusion in gross income for certain realized gains to the extent that corresponding amounts are timely invested in a qualified opportunity fund. Investments in a qualified opportunity fund may also be eligible for additional tax benefits. To learn more about Qualified Opportunity Zones visit: https://www.cdfifund.gov/Pages/Opportunity-Zones.aspx Date of Coverage: 12/2019Data Dictionary: DD Opportunity Zone Eligible Census Tracts</SPAN></P></DIV></DIV></DIV> |
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<DIV STYLE="text-align:Left;"><DIV><DIV><P><SPAN>HUD and the dataset and metadata authors assume no responsibility for the use or misuse of the dataset. No warranty, expressed or implied is made with regard to the accuracy of the spatial accuracy, and no liability is assumed by the U.S. Government in general, the dataset creators or the U.S. Department of Housing and Urban Development specifically, as to the spatial or attribute accuracy of the data.</SPAN></P></DIV></DIV></DIV> |
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| title:
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Opportunity Zones |
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["opportunity","zones","Community Development","US Department of Treasury","U.S Department of Housing and Urban Development","HUD","hud.official.content","polygon","Tract","Economic Development","Tax Incentive","Boundaries","Economy","Location","Society","Governmental Units","and Administrative and Statistical Boundaries","UNITED STATES OF AMERICA","UNITED STATES MINOR OUTLYING ISLANDS"] |
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en-US |
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150000000 |
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