All eligible census tracts for Opportunity Zone 2.0 designation

Section 70421(b)(1) of the One Big Beautiful Act Bill revises §1400Z‑1(c)(1) to create slighter tighter definition of a low‑income community (LIC). To be OZ 2.0 eligible tract, a community must either have: (i) median family income ≤ 70% of area MFI, or (ii) poverty rate ≥ 20% and MFI ≤ 125% of area median.
Chart: Policy Matters Ohio, 2026Source: Internal Revenue Service. Rev. Proc. 2026-14. See the link in appendix section for a spreadsheet of the full list of eligible census tracts for designation.Get the dataCreated with Datawrapper