Dataset · Incentives
CDFI Fund Opportunity Zones
Available cdfi-opportunity-zones
Qualified Opportunity Zones: the census tracts Treasury designated in 2018 for the federal Opportunity Zone capital-gains incentive, from the CDFI Fund's list, with each county's count of designated tracts and the share of its residents and land inside them.
- Publisher
- U.S. Department of the Treasury, CDFI Fund (designations by Treasury under IRC 1400Z-1)
- Category
- Incentives
- Period
- 2018 designation, in force through 2028-12-31
- Refresh cadence
- Annual (a new designation round needs a new Round in code)
- Measures
- 5
- Licence
- Public domain (U.S. federal government work)
Source
| Fact | Value |
|---|---|
| Publisher | U.S. Department of the Treasury, CDFI Fund (designations by Treasury under IRC 1400Z-1) |
| Product | Designated Qualified Opportunity Zones (2018 designation, 2010 census tracts) |
| Source | https://www.cdfifund.gov/opportunity-zones (opens in a new tab) |
| Category | Incentives |
| Period | 2018 designation, in force through 2028-12-31 |
| Refresh cadence | Annual (a new designation round needs a new Round in code) |
| Geographies | County, rolled up to metros: a metro's tract count is the sum of its counties', and its shares are pooled over all of its counties' tracts (residents from the ACS 2015-2019, land from the Census Gazetteer 2019). |
| Availability | Available |
| Cadastre key | cdfi-opportunity-zones |
Licence and attribution
| Fact | Value |
|---|---|
| Licence | Public domain (U.S. federal government work) |
| Terms | https://www.law.cornell.edu/uscode/text/17/105 (opens in a new tab) |
| Register status | Production approved; licence open |
| Allowed uses | evaluation, internal, public_display, derived_analytics, redistribution, bulk_export, public_geometry |
This source requires no credit line beyond naming the publisher. Cite it as U.S. Department of the Treasury, CDFI Fund (designations by Treasury under IRC 1400Z-1), Designated Qualified Opportunity Zones (2018 designation, 2010 census tracts).
Measures
The key is the measure's identifier in Cadastre. A measure stored for the metro itself is read as stored; Rule from counties is how a metro is assembled from its counties where it is not (see Methodology).
| Key | Label | Unit | Rule from counties |
|---|---|---|---|
oz_2018_tracts | Opportunity Zone tracts, 2018 designation | census tracts designated in 2018 (2010 census tracts; in force through 2028-12-31, Puerto Rico through 2027-12-31); eligibility for the federal Opportunity Zone tax incentive, not an award, an investment or a benefit amount | sum over member counties |
oz_2018_population_share | Residents in Opportunity Zone tracts, 2018 designation (%) | percent of residents (ACS 2015-2019 5-year, 2010 census tracts) living in tracts designated in 2018 (2010 census tracts; in force through 2028-12-31, Puerto Rico through 2027-12-31); eligibility for the federal Opportunity Zone tax incentive, not an award, an investment or a benefit amount | mean of member counties weighted by Residents counted for the 2018 Opportunity Zone shares, over the counties with a value (unavailable where those hold under 80% of it) |
oz_2018_land_share | Land in Opportunity Zone tracts, 2018 designation (%) | percent of land area (Census Gazetteer 2019, 2010 census tracts) inside tracts designated in 2018 (2010 census tracts; in force through 2028-12-31, Puerto Rico through 2027-12-31); eligibility for the federal Opportunity Zone tax incentive, not an award, an investment or a benefit amount | mean of member counties weighted by Land counted for the 2018 Opportunity Zone shares (sq mi), over the counties with a value (unavailable where those hold under 80% of it) |
oz_2018_basis_population | Residents counted for the 2018 Opportunity Zone shares | people (ACS 2015-2019 5-year total population of the county's 2010 census tracts) | sum over member counties |
oz_2018_basis_land_sqmi | Land counted for the 2018 Opportunity Zone shares (sq mi) | square miles of land (Census Gazetteer 2019, the county's 2010 census tracts) | sum over member counties |
Known gaps and caveats
- A designation is eligibility for a tax incentive, not an award, an investment or a benefit amount.
- The 2018 zones are 2010 census tracts and keep their 2018 boundaries; how each maps onto 2020 tracts is recorded (same, renumbered, split or merged), never area-weighted.
- The 2025 law adds rounds every ten years; the first takes effect 2027-01-01 on 2020 tracts. Treasury had not published a national list of those designations when this was written, so they are not here yet; they will be a separate round beside 2018, which stays in force through 2028.
- Connecticut replaced its eight counties with nine planning regions, which Census geography now uses; its 2010 tracts are counted in the planning region holding their internal point.
- The 75 designated tracts in American Samoa, Guam, the Northern Mariana Islands and the U.S. Virgin Islands count toward their counties' tract totals, but those counties have no shares: there are no 2019 Gazetteer or ACS tract figures for them.
- The CDFI Fund's list says it is not the official list, which the Internal Revenue Bulletin publishes (IRS Notice 2018-48 and Notice 2019-42).
- One designated tract outside the Island Areas, 04019410502 in Pima County AZ, was split by the Census Bureau's 2012 tract corrections and has no 2019 tract: it is counted, but not in the shares.