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Data analysis performed by Jimmy Atkinson at OpportunityZones.com. Updated July 2025 with passage of the One Big Beautiful Bill Act (H.R. 1).
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The data contained herein are preliminary, and NOT for official use. This spreadsheet is for general information purposes only.
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This spreadsheet file analyzes OZ 2.0 designation eligibility using 2019-2023 American Community Survey (ACS) 5-Year Estimates, the most recent census data available as of July 2025. This will likely NOT be the dataset that the Treasury Department will use to determine their official list of eligible tracts in 2026. (The 2020-2024 ACS 5-Year Estimates will become available in November or December 2025, at which point in time this spreadsheet will be updated.)
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The "State" worksheet contains a table that compares each state's 2018 designation totals with anticipated 2027 designation totals. Most states will experience a sizable reduction in the number of OZs, due to a narrower definition of "low-income community."
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The "2023 Data" worksheet lists median family income and poverty rate data (according to ACS 2019-2023) for every census tract in the United States (including Puerto Rico), and OZ 2.0 eligibility using this preliminary dataset. Determining whether a tract lies in a "rural area" is not possible at this time, as the U.S. Census Bureau definitions do not comport with the definition of "rural area" in OBBBA. Future guidance from Treasury will be needed to clarify.
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OMB Metropolitan Statistical Area (MSA) delineation files were used to distinguish between metropolitan and non-metropolitan tracts and to calculate relevant area median incomes.
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2020 Decennial Census of Island Areas (DECIA) data was used to determine tract eligibility for American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands. The DECIA is a specialized component of the decennial census program conducted every ten years to provide demographic and economic information for these U.S. territories. The data for these four U.S. territories are contained in a separate worksheet for each territory.
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