The official listing of eligible census tracts for designation under the Opportunity Zone 2.0 program has been released by the U.S. Department of Treasury. The Opportunity Zone program was established in 2017, and then updated and made permanent through U.S. House Resolution 1 in 2025.
The updated framework in Opportunity Zone 2.0 emphasizes support for rural communities, tightens the income threshold for eligible tracts and removes the contiguous tract allowance.
Under Opportunity Zone 2.0, state governors will be able to nominate 25% of their respective state’s eligible census tracts (a total of up to 605 tracts under current eligibility) every ten years for U.S. Treasury certification as Opportunity Zone tracts. Opportunity Zone 2.0 designations are effective for 10 years beginning January 1, 2027.
A list of nominated tracks in Texas can be found here. More information on the Opportunity Zone 2.0 program can be found here.
