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States have begun submitting their proposed Opportunity Zones, under the updated criteria passed in the 2025 tax law, the One Big Beautiful Bill Act (OBBBA).
State submissions can be tracked here.
The OBBBA made the program permanent. It also narrowed the definition of low-income communities that could qualify and created special zones for rural areas. The new Opportunity Zone 2.0 designations will take effect on January 1, 2027, and some areas that currently qualify as Opportunity Zones may no longer be included under the updated map.
A recent IRS notice establishes a transition rule that allows developments to retain Opportunity Zone eligibility if their location is no longer designated as an Opportunity Zone after January 1, 2027. To qualify, a project must, before December 31, 2026, have received at least 10% of the total estimated working capital needed for completion and spent at least 5% of that amount.
For more information contact Phillips Hinch at phinch@icsc.com.