{"pack_id":"usa_opportunity_zones","pack_name":"USA Opportunity Zones","pack_version":"1.1.0","title":"USA Opportunity Zones","description":"Combined view of federal Qualified Opportunity Zones in the United States. OZ 1.0 designated tracts (effective 2018-2028, on 2010 census tract boundaries) and OZ 2.0 eligible tracts (eligible for nomination 2026, designations effective Jan 1, 2027 through Dec 31, 2036, on 2020 census tract boundaries). Includes a tract-vintage crosswalk so users can compare the two programs across the 2010-to-2020 census tract boundary change.","catalog_short_description":"Federal Opportunity Zones status by census tract for the USA. Combines HUD's OZ 1.0 designated tracts (2018-2028, 2010 boundaries) with the IRS Rev. Proc. 2026-14 OZ 2.0 eligible tracts (2027-2036, 2020 boundaries), reconciled across the 2010/2020 census tract change via the Census national crosswalk plus the CT Planning Region crosswalk. Two parquet tables with a vintage-crosswalk column on each.","license":"Public Domain (U.S. Government)","material_policy":{"schema_version":"1.2.0","object_kind":"pack","object_id":"usa_opportunity_zones","policy_source":"build/catalog/license_permission_crosswalk.csv","permission":"paid","licenses":["Public Domain (U.S. Government)","Open (community-maintained mirror of US Federal public data)"],"resolution_status":"resolved","hosted_access":{"maximum_lane":"paid","publication_ready":true,"free_allowed":true,"paid_allowed":true,"reason_codes":["allowed"]},"redistribution":{"status":"allowed","allowed":true,"share_alike":"no"},"reuse_obligations":[],"surface_access":{"hosted_results":true,"server_rendered_display":true,"client_geometry":true,"download":true,"blocked_by_source_review":[],"restrictions":[]},"attribution":{"required":false,"status":"resolved","text":"Source: U.S. Department of Housing and Urban Development (U.S. Government work, public domain). Source: Internal Revenue Service / U.S. Department of the Treasury (U.S. Government work, public domain). Source: U.S. Census Bureau (U.S. Government work, public domain). Source: Connecticut Data Collaborative (mirror of Census Bureau ACS22 reference data) (community-maintained mirror of U.S. Federal public data).","lines":["Source: U.S. Department of Housing and Urban Development (U.S. Government work, public domain).","Source: Internal Revenue Service / U.S. Department of the Treasury (U.S. Government work, public domain).","Source: U.S. Census Bureau (U.S. Government work, public domain).","Source: Connecticut Data Collaborative (mirror of Census Bureau ACS22 reference data) (community-maintained mirror of U.S. Federal public data)."]},"citation":{"style":"daedalmap-1","entries":[{"text":"U.S. Department of Housing and Urban Development. USA Opportunity Zones. Public Domain (U.S. Government). https://hudgis-hud.opendata.arcgis.com/datasets/ef143299845841f8abb95969c01f88b5_13/about.","role":"oz1_designations","parts":{"role":"oz1_designations","agency":"U.S. Department of Housing and Urban Development","title":"USA Opportunity Zones","vintage":"","url":"https://hudgis-hud.opendata.arcgis.com/datasets/ef143299845841f8abb95969c01f88b5_13/about","license":"Public Domain (U.S. Government)"}},{"text":"Internal Revenue Service / U.S. Department of the Treasury. USA Opportunity Zones. Public Domain (U.S. Government). https://www.irs.gov/newsroom/treasury-irs-provide-guidance-to-states-for-nominating-census-tracts-as-qualified-opportunity-zones-under-the-one-big-beautiful-bill.","role":"oz2_eligibility","parts":{"role":"oz2_eligibility","agency":"Internal Revenue Service / U.S. Department of the Treasury","title":"USA Opportunity Zones","vintage":"","url":"https://www.irs.gov/newsroom/treasury-irs-provide-guidance-to-states-for-nominating-census-tracts-as-qualified-opportunity-zones-under-the-one-big-beautiful-bill","license":"Public Domain (U.S. Government)"}},{"text":"U.S. Census Bureau. USA Opportunity Zones. Public Domain (U.S. Government). https://www.census.gov/geographies/reference-files/2020/geo/relationship-files.html.","role":"vintage_crosswalk","parts":{"role":"vintage_crosswalk","agency":"U.S. Census Bureau","title":"USA Opportunity Zones","vintage":"","url":"https://www.census.gov/geographies/reference-files/2020/geo/relationship-files.html","license":"Public Domain (U.S. Government)"}},{"text":"Connecticut Data Collaborative (mirror of Census Bureau ACS22 reference data). USA Opportunity Zones. Open (community-maintained mirror of US Federal public data). https://github.com/CT-Data-Collaborative/2022-tract-crosswalk.","role":"ct_planning_region_crosswalk","parts":{"role":"ct_planning_region_crosswalk","agency":"Connecticut Data Collaborative (mirror of Census Bureau ACS22 reference data)","title":"USA Opportunity Zones","vintage":"","url":"https://github.com/CT-Data-Collaborative/2022-tract-crosswalk","license":"Open (community-maintained mirror of US Federal public data)"}}],"text":"U.S. Department of Housing and Urban Development. USA Opportunity Zones. Public Domain (U.S. Government). https://hudgis-hud.opendata.arcgis.com/datasets/ef143299845841f8abb95969c01f88b5_13/about.; Internal Revenue Service / U.S. Department of the Treasury. USA Opportunity Zones. Public Domain (U.S. Government). https://www.irs.gov/newsroom/treasury-irs-provide-guidance-to-states-for-nominating-census-tracts-as-qualified-opportunity-zones-under-the-one-big-beautiful-bill.; U.S. Census Bureau. USA Opportunity Zones. Public Domain (U.S. Government). https://www.census.gov/geographies/reference-files/2020/geo/relationship-files.html.; Connecticut Data Collaborative (mirror of Census Bureau ACS22 reference data). USA Opportunity Zones. Open (community-maintained mirror of US Federal public data). https://github.com/CT-Data-Collaborative/2022-tract-crosswalk."},"license_evidence":[{"license":"Public Domain (U.S. Government)","source_url":"https://www.census.gov/geographies/mapping-files/time-series/geo/tiger-line-file.html","reviewed_on":"2026-09-10"},{"license":"Open (community-maintained mirror of US Federal public data)","source_url":"https://github.com/CT-Data-Collaborative/ct-boundaries","reviewed_on":"2026-09-10"}],"facts_fingerprint":"a68104ad5e1b8a77f000b635ac88bd6aa9db6cfaaf0e417d061ac1a6fb02f6f4","policy_fingerprint":"fd0f858043a789813b442ba297c68e19978778956bb9ba055993db5091e34828"},"upstream_sources":[{"source_id":"hud_opportunity_zones_oz1","role":"oz1_designations","agency":"U.S. Department of Housing and Urban Development","agency_short":"HUD","source_url":"https://hudgis-hud.opendata.arcgis.com/datasets/ef143299845841f8abb95969c01f88b5_13/about","download_url":"https://opendata.arcgis.com/api/v3/datasets/ef143299845841f8abb95969c01f88b5_13/downloads/data?format=geojson&spatialRefId=4326","license":"Public Domain (U.S. Government)","rows_contributed":8765,"notes":"OZ 1.0 designated census tracts as a national GeoJSON layer with 2010 GEOIDs. Authoritative for the original Opportunity Zones program designations. Designations expire 2028-12-31."},{"source_id":"irs_rp_2026_14_appendix","role":"oz2_eligibility","agency":"Internal Revenue Service / U.S. Department of the Treasury","agency_short":"IRS","source_url":"https://www.irs.gov/newsroom/treasury-irs-provide-guidance-to-states-for-nominating-census-tracts-as-qualified-opportunity-zones-under-the-one-big-beautiful-bill","download_url":"https://www.irs.gov/pub/irs-drop/rp-26-14-appendix.xlsx","supporting_documents":["https://www.irs.gov/pub/irs-drop/rp-26-14.pdf","https://www.irs.gov/pub/irs-drop/n-25-50.pdf"],"license":"Public Domain (U.S. Government)","rows_contributed":25332,"notes":"Appendix to Revenue Procedure 2026-14 (effective 2026-04-06). The official list of 2020 census tracts identified by Treasury and IRS as low-income communities eligible for nomination as 2027 QOZs (8,334 of which are entirely rural). Based on 2020-2024 ACS 5-Year and 2020 DECIA data sets. Connecticut tracts use the new (post-2022) Planning Region GEOIDs."},{"source_id":"census_tab20_tract20_tract10","role":"vintage_crosswalk","agency":"U.S. Census Bureau","agency_short":"Census","source_url":"https://www.census.gov/geographies/reference-files/2020/geo/relationship-files.html","download_url":"https://www2.census.gov/geo/docs/maps-data/data/rel2020/tract/tab20_tract20_tract10_natl.txt","license":"Public Domain (U.S. Government)","notes":"National 2020-to-2010 census tract relationship file. Many-to-many crosswalk with land-area apportionment for each overlap part. Used to translate OZ status across the 2010/2020 boundary change. Excludes Connecticut Planning Region GEOIDs (see ct_2022_tract_crosswalk source)."},{"source_id":"ctdata_2022_tract_crosswalk","role":"ct_planning_region_crosswalk","agency":"Connecticut Data Collaborative (mirror of Census Bureau ACS22 reference data)","agency_short":"CT-Data","source_url":"https://github.com/CT-Data-Collaborative/2022-tract-crosswalk","download_url":"https://raw.githubusercontent.com/CT-Data-Collaborative/2022-tract-crosswalk/main/2022tractcrosswalk.csv","license":"Open (community-maintained mirror of US Federal public data)","notes":"Connecticut switched from 8 counties to 9 Planning Regions as county-equivalents starting with the 2022 ACS. Tract boundaries are unchanged but FIPS codes were relabeled. The IRS OZ 2.0 appendix uses the new (Planning Region) GEOIDs while the national Census 2020<->2010 file uses the original (county) GEOIDs. This crosswalk reconciles the two for 879 CT tracts."}],"quick_start":{"why_it_exists":"Use this pack for U.S. census-tract Opportunity Zone designation, eligibility, and cross-vintage status questions.","start_here":["Use source_id = 'usa_opportunity_zones'.","Start with oz2_eligible or oz1_status.","This canonical runtime table uses 2020 tract loc_ids and no time filter."],"first_query_template":{"source_id":"usa_opportunity_zones","metrics":["oz2_eligible"],"filters":{"region_ids":["USA-CA"],"oz2_eligible":1},"sort":{"field":"oz2_eligible","direction":"desc"},"limit":25},"important_rules":["use the exact metric ids shown in pack detail; casing matters","the runtime query uses the canonical 2020 tract table","use the bundled crosswalk artifacts for 2010-to-2020 tract identity","do not send a time filter","U.S. Opportunity Zones is currently a free lane"],"starter_metrics":["oz2_eligible","oz1_status"],"starter_sources":["usa_opportunity_zones"]},"discovery_model":{"role":"pack_detail","purpose":"rich_free_discovery","pack_catalog_includes_source_execution_summaries":true,"separate_source_catalog_required":false},"source_count":1,"source_ids":["usa_opportunity_zones"],"data_types":["tract_status"],"category":"economic","location":{"scopes":["USA"],"geographic_levels":[3],"empty_geographic_levels_meaning":null,"coverage_contract":{"assertions":["explicit_countries"],"worldwide":false,"countries":["USA"],"excluded_countries":[],"unknown_country_coverage":false},"coverage_description":"Single country","geographic_coverage":{"type":"country","countries":null,"admin_levels":[3],"common_count":null,"common_missing":[],"uncommonly_included":[],"region_coverage":{}}},"coverage_windows":[{"source_id":"usa_opportunity_zones","coverage_contract":{"assertion":"explicit_countries","scopes":["USA"],"countries":["USA"],"worldwide":false,"excluded_countries":[],"geographic_levels":[3],"empty_geographic_levels_meaning":null},"temporal_start":2018,"temporal_end":2036}],"topic_tags":["census tracts","community development","low-income communities","opportunity zones","qoz","tax policy"],"temporal_coverage":{"start":"2018","end":"2036"},"coverage_description":"Single country","metric_count":4,"metrics":{"oz2_eligible":"Oz2 Eligible","oz2_rural":"Oz2 Rural","boundary_changed":"Boundary Changed","oz1_status":"Current 2020 tract status against the original OZ 1.0 designation after 2010-to-2020 tract reconciliation."},"supported_query_shapes":["multi_year_multi_location","multi_year_single_location","single_year_multi_location"],"sample_questions":["Show USA Opportunity Zones values for one or more regions over time"],"query_dimensions":{"data":"single_or_variable_within_pack","location":"single_or_variable","time":"single_or_variable"},"query_rule":"easy_if_one_query_one_dataset","free_detail":true,"paid_data_calls":false,"live_updates_enabled":false,"canonical_available_through":"2036","preferred_tool":"get_data","sources":[{"source_id":"usa_opportunity_zones","source_name":"USA Opportunity Zones (OZ 1.0 + OZ 2.0)","description":"Federal Opportunity Zones status by census tract for the USA. Combines HUD's OZ 1.0 designated tracts (2018-2028, 2010 boundaries) with the IRS Rev. Proc....","path":"countries/USA/usa_opportunity_zones","data_type":"tract_status","scope":"USA","geometry_family":"admin_spine","geographic_levels":[3],"coverage_contract":{"assertion":"explicit_countries","scopes":["USA"],"countries":["USA"],"worldwide":false,"excluded_countries":[],"geographic_levels":[3],"empty_geographic_levels_meaning":null},"temporal_coverage":{"start":2018,"end":2036,"kind":"static","frequency":"static_with_program_phases","granularity":"program_period","field":null},"location_field":"loc_id","supported_query_shapes":["single_year_multi_location","multi_year_single_location","multi_year_multi_location"],"metrics":{"oz2_eligible":{"name":"Oz2 Eligible","unit":"unknown","years":null,"countries":1,"density":1.0,"stats":{"min":0.0,"max":1.0,"median":0.0}},"oz2_rural":{"name":"Oz2 Rural","unit":"unknown","years":null,"countries":1,"density":1.0,"stats":{"min":0.0,"max":1.0,"median":0.0}},"boundary_changed":{"name":"Boundary Changed","unit":"unknown","years":null,"countries":1,"density":1.0,"stats":{"min":0.0,"max":1.0,"median":1.0}},"oz1_status":{"name":"OZ 1.0 Status","unit":"category","years":null,"countries":null,"density":null,"description":"Current 2020 tract status against the original OZ 1.0 designation after 2010-to-2020 tract reconciliation."}},"metric_ids":["boundary_changed","oz1_status","oz2_eligible","oz2_rural"],"filterable_fields":["loc_id","geoid_2020","geoid_2020_irs","state_fips","county_fips","oz2_eligible","oz2_rural","oz1_status","boundary_changed"],"sortable_fields":["loc_id","oz2_eligible","oz2_rural","oz1_status","boundary_changed"],"routing_hints":{"prefer_order_for_analytics":true,"single_metric_default":"oz2_eligible","supported_geography_summary":"US census tracts on current tract geometry. Filter with state prefixes such as USA-NC, USA-CT, USA-GA, or USA-WA.","filter_advice":"Use oz2_eligible=True for OZ 2.0 eligible tracts, oz2_rural=True for rural OZ 2.0 eligible tracts, and oz1_status in designated_full/designated_partial for original OZ 1.0 designated tracts. This source is non-temporal even though the programs have effective date ranges.","metric_aliases":{"OZ 2.0 eligible":"oz2_eligible","opportunity zone eligible":"oz2_eligible","eligible opportunity zones":"oz2_eligible","rural opportunity zone":"oz2_rural","rural OZ":"oz2_rural","OZ 1.0 designated":"oz1_status","original opportunity zones":"oz1_status","designated in OZ 1.0":"oz1_status","current tract boundary changed":"boundary_changed"},"query_aliases":["show rural opportunity zone eligible tracts","show OZ 2.0 eligible tracts","show tracts designated in OZ 1.0","which tracts were designated in OZ 1.0","which counties have the most OZ 2.0 eligible tracts","what changed between OZ 1.0 and OZ 2.0"],"broad_topic_aliases":["opportunity zones","qualified opportunity zones","OZ 1.0","OZ 2.0","rural opportunity zones"],"query_priority":0.24},"reference_guidance":{"tables":{"oz_tracts_2020.parquet":{"primary_key":"loc_id","geography":"2020 census tracts (CT uses Planning Region GEOIDs to align with project tract geometry)","row_count":85528,"file_size_mb":2.97,"geometry":"Join loc_id to county-map-data/countries/USA/geometry/tract/USA-{ABBR}.parquet (per-state). 100% match rate for OZ 2.0 eligible tracts.","fields":{"loc_id":"Project-canonical location id of form USA-{abbr}-{county_fips}-{tract_code}. Joins to existing tract geometry parquets.","source":"Constant source id value: usa_opportunity_zones.","geoid_2020":"11-character historical 2020 GEOID. Stable join key against the national Census crosswalk and pre-2022 federal sources.","geoid_2020_irs":"11-character GEOID as published by IRS Rev. Proc. 2026-14. Differs from geoid_2020 only for the 879 Connecticut tracts (Planning Region codes).","state_fips":"2-digit state FIPS","county_fips":"3-digit county FIPS (original county; for CT, county-equivalent of the 2020 historical vintage)","tract_code":"6-digit tract code","state_name":"Full state name (populated only for OZ 2.0 eligible tracts; sourced from IRS appendix)","county_name":"Full county name (populated only for OZ 2.0 eligible tracts; sourced from IRS appendix)","tract_namelsad":"Census tract label (e.g. 'Census Tract 115.01')","oz2_eligible":"Boolean: tract is on IRS Rev. Proc. 2026-14 list of LICs eligible for OZ 2.0 nomination","oz2_rural":"Boolean: tract is comprised entirely of a rural area per Notice 2025-50","oz1_status":"designated_full | designated_partial | not_designated. Reflects whether the 2020 tract's 2010-vintage equivalent(s) were OZ 1.0 designated.","oz1_equivalent_geoids":"List of 2010 GEOIDs that overlap this 2020 tract","oz1_equivalent_designated_geoids":"Subset of oz1_equivalent_geoids that were OZ 1.0 designated","boundary_changed":"Boolean: false iff the 2020 tract has the same GEOID and substantially the same footprint as a single 2010 tract"}},"oz_tracts_2010.parquet":{"primary_key":"loc_id","geography":"2010 census tracts","row_count":74134,"file_size_mb":2.31,"geometry":"loc_id uses the historical Census relationship namespace USA-2010-{abbr}-{county_fips}-{tract_code}; validate against county-map-data/geometry/crosswalks/census/admin_3_2020_to_admin_3_2010.parquet, then use source_loc_id from that crosswalk to join current tract geometry.","fields":{"loc_id":"Historical 2010 tract location id in the Census relationship crosswalk namespace: USA-2010-{abbr}-{county_fips}-{tract_code}. This resolves through admin_3_2020_to_admin_3_2010.parquet rather than directly to current tract geometry.","source":"Constant source id value: usa_opportunity_zones.","geoid_2010":"11-character GEOID","state_fips":"2-digit state FIPS","county_fips":"3-digit county FIPS","tract_code":"6-digit tract code","tract_namelsad":"Census tract label","oz1_designated":"Boolean: tract is on the HUD-published OZ 1.0 designated list","oz2_status":"all_eligible | partly_eligible | not_eligible. Reflects whether the 2010 tract's 2020-vintage equivalent(s) are OZ 2.0 eligible.","oz2_equivalent_geoids":"List of 2020 GEOIDs that overlap this 2010 tract (CT entries use IRS-canonical Planning Region GEOIDs)","oz2_equivalent_eligible_geoids":"Subset of oz2_equivalent_geoids that are OZ 2.0 eligible","boundary_changed":"Boolean: false iff the 2010 tract is unchanged in 2020","loc_id_2010_project_style":"Legacy project-style 2010 tract id retained for debugging/backward comparison only; do not use as an API geometry key."}}},"notes":{"vintage_strategy":"Two parquet tables. 2020 is canonical going forward (matches IRS, ACS, post-2020 federal data). 2010 is retained as a legacy view for OZ 1.0 native lookups. Each table carries a crosswalk column to the other vintage.","ct_planning_regions":"Connecticut tracts are special. The IRS OZ 2.0 appendix uses Planning Region (post-2022) GEOIDs; the Census 2020<->2010 national crosswalk uses original county-based GEOIDs. The geoid_2020 column holds the historical (county-based) GEOID; geoid_2020_irs holds the IRS-published code. They are identical outside CT.","oz2_eligible_vs_designated":"OZ 2.0 eligibility is the federal pool of 25,332 tracts. Final designations (capped at 25% of LICs per state) require state CEO nominations by 2026-10-28 and Treasury certification by 2026-12-28. Only certified-and-designated tracts will receive QOZ status effective 2027-01-01.","geometry":"2020 rows join directly to current tract geometry. 2010 rows use USA-2010 historical loc_ids and resolve through geometry/crosswalks/census/admin_3_2020_to_admin_3_2010.parquet.","modular_packaging":"The tract-vintage crosswalk dependencies are bundled inside packs/usa_opportunity_zones/support/. This source should be treated as the two parquet tables plus those support files together, so staging/publish/move operations do not strand the 2010<->2020 translation inputs elsewhere."},"support_files":{"support/tab20_tract20_tract10_natl.txt":"Bundled national Census 2020-to-2010 tract relationship file used by the converter and useful for auditing tract-vintage translation logic.","support/ct_2022_tract_crosswalk.csv":"Bundled Connecticut Planning Region relabel crosswalk used to reconcile IRS GEOIDs with the historical 2020 county-based tract GEOIDs.","support/explanation_tab20_tract20_tract10.pdf":"Bundled Census explanation document for the national tract relationship file."},"known_limitations":["1 OZ 1.0 designated tract (GEOID 51019050100, Bedford County, VA) is absent from the Census 2020<->2010 relationship file and therefore does not appear in oz_tracts_2010.parquet (count of designated tracts in this table is 8,764 vs. 8,765 in HUD's source).","state_name and county_name in oz_tracts_2020.parquet are populated only for OZ 2.0 eligible tracts. For non-eligible tracts these are blank; joining to a state/county FIPS dictionary is a follow-up.","boundary_changed is detected via GEOID equality plus AREALAND_PART summing to AREALAND_TRACT (within 1%). Real-world tracts with very minor boundary adjustments may be flagged as changed."],"query_contract":{"location_field_2020":"loc_id","location_field_2020_alt":"geoid_2020 / geoid_2020_irs","location_field_2010":"loc_id / geoid_2010; loc_id is the USA-2010 historical crosswalk id, not current tract geometry","time_required":false,"location_filter_mode":"tract_geoid","default_limit":500,"max_limit":100000,"notes":["Non-temporal status source: filter by GEOID, state_fips, oz2_eligible, oz1_status, or oz2_rural rather than by timestamp.","For 'is this tract an opportunity zone?' use oz_tracts_2020.parquet (canonical).","For 'what changed between OZ 1.0 and OZ 2.0?' compare oz1_status against oz2_eligible inside oz_tracts_2020.parquet.","If you need to reproduce or audit the tract-vintage reconciliation itself, use the bundled files in support/ rather than assuming the raw download folder is present."]},"keywords":["opportunity zone","qualified opportunity zone","QOZ","OZ 1.0","OZ 2.0","tax incentive","low-income community","rural"]},"upstream_sources":[{"source_id":"hud_opportunity_zones_oz1","role":"oz1_designations","agency":"U.S. Department of Housing and Urban Development","agency_short":"HUD","source_url":"https://hudgis-hud.opendata.arcgis.com/datasets/ef143299845841f8abb95969c01f88b5_13/about","download_url":"https://opendata.arcgis.com/api/v3/datasets/ef143299845841f8abb95969c01f88b5_13/downloads/data?format=geojson&spatialRefId=4326","license":"Public Domain (U.S. Government)","rows_contributed":8765,"notes":"OZ 1.0 designated census tracts as a national GeoJSON layer with 2010 GEOIDs. Authoritative for the original Opportunity Zones program designations. Designations expire 2028-12-31."},{"source_id":"irs_rp_2026_14_appendix","role":"oz2_eligibility","agency":"Internal Revenue Service / U.S. Department of the Treasury","agency_short":"IRS","source_url":"https://www.irs.gov/newsroom/treasury-irs-provide-guidance-to-states-for-nominating-census-tracts-as-qualified-opportunity-zones-under-the-one-big-beautiful-bill","download_url":"https://www.irs.gov/pub/irs-drop/rp-26-14-appendix.xlsx","supporting_documents":["https://www.irs.gov/pub/irs-drop/rp-26-14.pdf","https://www.irs.gov/pub/irs-drop/n-25-50.pdf"],"license":"Public Domain (U.S. Government)","rows_contributed":25332,"notes":"Appendix to Revenue Procedure 2026-14 (effective 2026-04-06). The official list of 2020 census tracts identified by Treasury and IRS as low-income communities eligible for nomination as 2027 QOZs (8,334 of which are entirely rural). Based on 2020-2024 ACS 5-Year and 2020 DECIA data sets. Connecticut tracts use the new (post-2022) Planning Region GEOIDs."},{"source_id":"census_tab20_tract20_tract10","role":"vintage_crosswalk","agency":"U.S. Census Bureau","agency_short":"Census","source_url":"https://www.census.gov/geographies/reference-files/2020/geo/relationship-files.html","download_url":"https://www2.census.gov/geo/docs/maps-data/data/rel2020/tract/tab20_tract20_tract10_natl.txt","license":"Public Domain (U.S. Government)","notes":"National 2020-to-2010 census tract relationship file. Many-to-many crosswalk with land-area apportionment for each overlap part. Used to translate OZ status across the 2010/2020 boundary change. Excludes Connecticut Planning Region GEOIDs (see ct_2022_tract_crosswalk source)."},{"source_id":"ctdata_2022_tract_crosswalk","role":"ct_planning_region_crosswalk","agency":"Connecticut Data Collaborative (mirror of Census Bureau ACS22 reference data)","agency_short":"CT-Data","source_url":"https://github.com/CT-Data-Collaborative/2022-tract-crosswalk","download_url":"https://raw.githubusercontent.com/CT-Data-Collaborative/2022-tract-crosswalk/main/2022tractcrosswalk.csv","license":"Open (community-maintained mirror of US Federal public data)","notes":"Connecticut switched from 8 counties to 9 Planning Regions as county-equivalents starting with the 2022 ACS. Tract boundaries are unchanged but FIPS codes were relabeled. The IRS OZ 2.0 appendix uses the new (Planning Region) GEOIDs while the national Census 2020<->2010 file uses the original (county) GEOIDs. This crosswalk reconciles the two for 879 CT tracts."}],"license_policy":{"schema_version":"1.2.0","license":"Public Domain (U.S. Government)","permission":"paid","resolution_status":"resolved","policy_source":"build/catalog/license_permission_crosswalk.csv","reason":"U.S. government public-domain posture supports paid hosted use.","redistribution":"allowed","share_alike":"no","attribution_required":false,"attribution_template":"Source: {agency} (U.S. Government work, public domain).","source_url":"https://www.census.gov/geographies/mapping-files/time-series/geo/tiger-line-file.html","reviewed_on":"2026-09-10","notes":"Legacy spelling canonicalized to the source-aware U.S. federal label.","reuse_obligations":{"copyleft_scope":null,"required_public_license":null,"source_offer_required":null}},"material_policy":{"schema_version":"1.2.0","object_kind":"source","object_id":"usa_opportunity_zones","policy_source":"build/catalog/license_permission_crosswalk.csv","permission":"paid","licenses":["Public Domain (U.S. Government)","Open (community-maintained mirror of US Federal public data)"],"resolution_status":"resolved","hosted_access":{"maximum_lane":"paid","publication_ready":true,"free_allowed":true,"paid_allowed":true,"reason_codes":["allowed"]},"redistribution":{"status":"allowed","allowed":true,"share_alike":"no"},"reuse_obligations":[],"surface_access":{"hosted_results":true,"server_rendered_display":true,"client_geometry":true,"download":true,"blocked_by_source_review":[],"restrictions":[]},"attribution":{"required":false,"status":"resolved","text":"Source: U.S. Department of Housing and Urban Development (U.S. Government work, public domain). Source: Internal Revenue Service / U.S. Department of the Treasury (U.S. Government work, public domain). Source: U.S. Census Bureau (U.S. Government work, public domain). Source: Connecticut Data Collaborative (mirror of Census Bureau ACS22 reference data) (community-maintained mirror of U.S. Federal public data).","lines":["Source: U.S. Department of Housing and Urban Development (U.S. Government work, public domain).","Source: Internal Revenue Service / U.S. Department of the Treasury (U.S. Government work, public domain).","Source: U.S. Census Bureau (U.S. Government work, public domain).","Source: Connecticut Data Collaborative (mirror of Census Bureau ACS22 reference data) (community-maintained mirror of U.S. Federal public data)."]},"citation":{"style":"daedalmap-1","entries":[{"text":"U.S. Department of Housing and Urban Development. USA Opportunity Zones (OZ 1.0 + OZ 2.0). 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Open (community-maintained mirror of US Federal public data). https://github.com/CT-Data-Collaborative/2022-tract-crosswalk.","role":"ct_planning_region_crosswalk","parts":{"role":"ct_planning_region_crosswalk","agency":"Connecticut Data Collaborative (mirror of Census Bureau ACS22 reference data)","title":"USA Opportunity Zones (OZ 1.0 + OZ 2.0)","vintage":"","url":"https://github.com/CT-Data-Collaborative/2022-tract-crosswalk","license":"Open (community-maintained mirror of US Federal public data)"}}],"text":"U.S. Department of Housing and Urban Development. USA Opportunity Zones (OZ 1.0 + OZ 2.0). Public Domain (U.S. Government). https://hudgis-hud.opendata.arcgis.com/datasets/ef143299845841f8abb95969c01f88b5_13/about.; Internal Revenue Service / U.S. Department of the Treasury. USA Opportunity Zones (OZ 1.0 + OZ 2.0). 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Combines HUD's OZ 1.0 designated tracts (2018-2028, 2010 boundaries) with the IRS Rev. Proc. 2026-14 OZ 2.0 eligible tracts (2027-2036, 2020 boundaries), reconciled across the 2010/2020 census tract change via the Census national crosswalk plus the CT Planning Region crosswalk. Two parquet tables with a vintage-crosswalk column on each.","derive_usa_iso3166_2_prefixes":true,"location_filter_mode":"hierarchical_loc_id","time_granularity":"program_period","runtime_primary_file":"oz_tracts_2020_download.parquet","default_load":{"kind":"confirmed_order","summary":"Showing the current OZ 2.0 eligibility layer by census tract. Ask to switch to rural-eligible tracts, compare against OZ 1.0 designations, or focus on one state or metro area.","items":[{"source_id":"usa_opportunity_zones","pack_id":"usa_opportunity_zones","metric":"oz2_eligible","geo_level":"admin_3","filters":{"oz2_eligible":{"op":"eq","value":1}}}]},"default_question":"Show me the census tracts currently marked as Opportunity Zone 2.0 eligible.","default_response":"Showing the current OZ 2.0 eligibility layer by census tract. Ask to switch to rural-eligible tracts, compare against OZ 1.0 designations, or focus on one state or metro area.","overlay":{"path":"us_context/usa_opportunity_zones","label":"Opportunity Zones","scope":"USA","icon":null,"default_visible":false,"visibility":{"min_zoom":0,"max_zoom":18,"min_area_sq_deg":null,"max_area_sq_deg":null}},"reference":{"source":{"source_id":"usa_opportunity_zones","source_name":"USA Opportunity Zones (OZ 1.0 + OZ 2.0)","source_url":"https://home.treasury.gov/policy-issues/tax-policy/data-transparency/qualified-opportunity-zones","license":"Public Domain (US government work)","category":"economic_policy","description":"Combined view of federal Qualified Opportunity Zones in the United States. OZ 1.0 designated tracts (effective 2018-2028, on 2010 census tract boundaries) and OZ 2.0 eligible tracts (eligible for nomination 2026, designations effective Jan 1, 2027 through Dec 31, 2036, on 2020 census tract boundaries). Includes a tract-vintage crosswalk so users can compare the two programs across the 2010-to-2020 census tract boundary change.","topic_tags":["opportunity zones","qoz","tax policy","community development","low-income communities","census tracts"],"keywords":["opportunity zone","qualified opportunity zone","QOZ","OZ 1.0","OZ 2.0","tax incentive","low-income community","rural"],"data_type":"tract_status"},"upstream_sources":[{"source_id":"hud_opportunity_zones_oz1","role":"oz1_designations","agency":"U.S. Department of Housing and Urban Development","agency_short":"HUD","source_url":"https://hudgis-hud.opendata.arcgis.com/datasets/ef143299845841f8abb95969c01f88b5_13/about","download_url":"https://opendata.arcgis.com/api/v3/datasets/ef143299845841f8abb95969c01f88b5_13/downloads/data?format=geojson&spatialRefId=4326","license":"Public Domain (U.S. Government)","rows_contributed":8765,"notes":"OZ 1.0 designated census tracts as a national GeoJSON layer with 2010 GEOIDs. Authoritative for the original Opportunity Zones program designations. Designations expire 2028-12-31."},{"source_id":"irs_rp_2026_14_appendix","role":"oz2_eligibility","agency":"Internal Revenue Service / U.S. Department of the Treasury","agency_short":"IRS","source_url":"https://www.irs.gov/newsroom/treasury-irs-provide-guidance-to-states-for-nominating-census-tracts-as-qualified-opportunity-zones-under-the-one-big-beautiful-bill","download_url":"https://www.irs.gov/pub/irs-drop/rp-26-14-appendix.xlsx","supporting_documents":["https://www.irs.gov/pub/irs-drop/rp-26-14.pdf","https://www.irs.gov/pub/irs-drop/n-25-50.pdf"],"license":"Public Domain (U.S. Government)","rows_contributed":25332,"notes":"Appendix to Revenue Procedure 2026-14 (effective 2026-04-06). The official list of 2020 census tracts identified by Treasury and IRS as low-income communities eligible for nomination as 2027 QOZs (8,334 of which are entirely rural). Based on 2020-2024 ACS 5-Year and 2020 DECIA data sets. Connecticut tracts use the new (post-2022) Planning Region GEOIDs."},{"source_id":"census_tab20_tract20_tract10","role":"vintage_crosswalk","agency":"U.S. Census Bureau","agency_short":"Census","source_url":"https://www.census.gov/geographies/reference-files/2020/geo/relationship-files.html","download_url":"https://www2.census.gov/geo/docs/maps-data/data/rel2020/tract/tab20_tract20_tract10_natl.txt","license":"Public Domain (U.S. Government)","notes":"National 2020-to-2010 census tract relationship file. Many-to-many crosswalk with land-area apportionment for each overlap part. Used to translate OZ status across the 2010/2020 boundary change. Excludes Connecticut Planning Region GEOIDs (see ct_2022_tract_crosswalk source)."},{"source_id":"ctdata_2022_tract_crosswalk","role":"ct_planning_region_crosswalk","agency":"Connecticut Data Collaborative (mirror of Census Bureau ACS22 reference data)","agency_short":"CT-Data","source_url":"https://github.com/CT-Data-Collaborative/2022-tract-crosswalk","download_url":"https://raw.githubusercontent.com/CT-Data-Collaborative/2022-tract-crosswalk/main/2022tractcrosswalk.csv","license":"Open (community-maintained mirror of US Federal public data)","notes":"Connecticut switched from 8 counties to 9 Planning Regions as county-equivalents starting with the 2022 ACS. Tract boundaries are unchanged but FIPS codes were relabeled. The IRS OZ 2.0 appendix uses the new (Planning Region) GEOIDs while the national Census 2020<->2010 file uses the original (county) GEOIDs. This crosswalk reconciles the two for 879 CT tracts."}],"metrics":{"oz2_eligible":{"name":"Oz2 Eligible","unit":"unknown","aggregation":"sum","keywords":[],"stats":{"min":0.0,"max":1.0,"median":0.0},"density":1.0,"countries":1},"oz2_rural":{"name":"Oz2 Rural","unit":"unknown","aggregation":"sum","keywords":[],"stats":{"min":0.0,"max":1.0,"median":0.0},"density":1.0,"countries":1},"boundary_changed":{"name":"Boundary Changed","unit":"unknown","aggregation":"sum","keywords":[],"stats":{"min":0.0,"max":1.0,"median":1.0},"density":1.0,"countries":1},"oz1_status":{"name":"OZ 1.0 Status","unit":"category","aggregation":"count","keywords":["OZ 1.0","original opportunity zone","designated","designated_full","designated_partial"],"categories":["designated_full","designated_partial","not_designated"],"description":"Current 2020 tract status against the original OZ 1.0 designation after 2010-to-2020 tract reconciliation."}},"source_context":"Federal Opportunity Zones program (sections 1400Z-1, 1400Z-2 of the Internal Revenue Code, as amended by section 70421 of the One Big Beautiful Bill Act).","manual_guidance":{"tables":{"oz_tracts_2020.parquet":{"primary_key":"loc_id","geography":"2020 census tracts (CT uses Planning Region GEOIDs to align with project tract geometry)","row_count":85528,"file_size_mb":2.97,"geometry":"Join loc_id to county-map-data/countries/USA/geometry/tract/USA-{ABBR}.parquet (per-state). 100% match rate for OZ 2.0 eligible tracts.","fields":{"loc_id":"Project-canonical location id of form USA-{abbr}-{county_fips}-{tract_code}. 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The geoid_2020 column holds the historical (county-based) GEOID; geoid_2020_irs holds the IRS-published code. They are identical outside CT.","oz2_eligible_vs_designated":"OZ 2.0 eligibility is the federal pool of 25,332 tracts. Final designations (capped at 25% of LICs per state) require state CEO nominations by 2026-10-28 and Treasury certification by 2026-12-28. Only certified-and-designated tracts will receive QOZ status effective 2027-01-01.","geometry":"2020 rows join directly to current tract geometry. 2010 rows use USA-2010 historical loc_ids and resolve through geometry/crosswalks/census/admin_3_2020_to_admin_3_2010.parquet.","modular_packaging":"The tract-vintage crosswalk dependencies are bundled inside packs/usa_opportunity_zones/support/. This source should be treated as the two parquet tables plus those support files together, so staging/publish/move operations do not strand the 2010<->2020 translation inputs elsewhere."},"support_files":{"support/tab20_tract20_tract10_natl.txt":"Bundled national Census 2020-to-2010 tract relationship file used by the converter and useful for auditing tract-vintage translation logic.","support/ct_2022_tract_crosswalk.csv":"Bundled Connecticut Planning Region relabel crosswalk used to reconcile IRS GEOIDs with the historical 2020 county-based tract GEOIDs.","support/explanation_tab20_tract20_tract10.pdf":"Bundled Census explanation document for the national tract relationship file."},"known_limitations":["1 OZ 1.0 designated tract (GEOID 51019050100, Bedford County, VA) is absent from the Census 2020<->2010 relationship file and therefore does not appear in oz_tracts_2010.parquet (count of designated tracts in this table is 8,764 vs. 8,765 in HUD's source).","state_name and county_name in oz_tracts_2020.parquet are populated only for OZ 2.0 eligible tracts. For non-eligible tracts these are blank; joining to a state/county FIPS dictionary is a follow-up.","boundary_changed is detected via GEOID equality plus AREALAND_PART summing to AREALAND_TRACT (within 1%). 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Public Domain (U.S. Government). https://hudgis-hud.opendata.arcgis.com/datasets/ef143299845841f8abb95969c01f88b5_13/about.","role":"oz1_designations","parts":{"role":"oz1_designations","agency":"U.S. Department of Housing and Urban Development","title":"USA Opportunity Zones (OZ 1.0 + OZ 2.0)","vintage":"","url":"https://hudgis-hud.opendata.arcgis.com/datasets/ef143299845841f8abb95969c01f88b5_13/about","license":"Public Domain (U.S. Government)"}},{"text":"Internal Revenue Service / U.S. Department of the Treasury. USA Opportunity Zones (OZ 1.0 + OZ 2.0). Public Domain (U.S. Government). https://www.irs.gov/newsroom/treasury-irs-provide-guidance-to-states-for-nominating-census-tracts-as-qualified-opportunity-zones-under-the-one-big-beautiful-bill.","role":"oz2_eligibility","parts":{"role":"oz2_eligibility","agency":"Internal Revenue Service / U.S. Department of the Treasury","title":"USA Opportunity Zones (OZ 1.0 + OZ 2.0)","vintage":"","url":"https://www.irs.gov/newsroom/treasury-irs-provide-guidance-to-states-for-nominating-census-tracts-as-qualified-opportunity-zones-under-the-one-big-beautiful-bill","license":"Public Domain (U.S. Government)"}},{"text":"U.S. Census Bureau. USA Opportunity Zones (OZ 1.0 + OZ 2.0). Public Domain (U.S. Government). https://www.census.gov/geographies/reference-files/2020/geo/relationship-files.html.","role":"vintage_crosswalk","parts":{"role":"vintage_crosswalk","agency":"U.S. Census Bureau","title":"USA Opportunity Zones (OZ 1.0 + OZ 2.0)","vintage":"","url":"https://www.census.gov/geographies/reference-files/2020/geo/relationship-files.html","license":"Public Domain (U.S. Government)"}},{"text":"Connecticut Data Collaborative (mirror of Census Bureau ACS22 reference data). USA Opportunity Zones (OZ 1.0 + OZ 2.0). 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