On November 5, 2026, the U.S. Department of the Treasury and the Internal Revenue Service designated 6,576 census tracts as Qualified Opportunity Zones for the program's next round, often called OZ 2.0. The new zones take effect January 1, 2027 and remain in place for ten years.
Of the 6,576 designated tracts, 2,594 are rural. The renewed statute made the Opportunity Zone incentive permanent, added enhanced incentives for eligible rural communities, and set a process for redesignating zones every ten years.
That is the headline. The useful work is quieter.
Confirm the map, then ignore the noise
Designation Day ends the waiting on whether a nominated tract made the final list. It does not end diligence. Before you talk structure, sponsorship, or capital calls, confirm the census tract for every address that matters. Then check that tract against the official designation materials from Treasury, the IRS, and the CDFI Fund.
OZ 1.0 and OZ 2.0 will overlap in planning windows. Treat them as different maps with different clocks. Existing OZ 1.0 positions and new OZ 2.0 plans should not share a single spreadsheet column labeled "OZ."
A practical tool, used carefully
Map and app via OpportunityZones.com, an independent third-party site not affiliated with REV Global. Their free iPhone and Android app includes OZ 1.0 and OZ 2.0 map layers, search by address, ZIP, county, or tract, tract data and PDF tract reports, an "Am I in an OZ?" check, plus an OZ Marketplace and news and podcast coverage.
Use it for reconnaissance. Do not treat a third-party map pin as underwriting. Confirm designations against the official sources linked below before you commit capital or file a form.
How REV thinks about the next step
REV Global is a Los Angeles M&A advisory and tax-advantaged private equity firm. We work with accredited investors, business owners, and their advisers on acquisitions, Opportunity Zone and QSBS structures, and AI value creation after the deal.
When OZ 2.0 comes up in our conversations, we start with facts: the gain, the operating business, the tract, and whether the structure can actually meet the rules. We would rather tell you an OZ path is a poor fit than force a narrative around a map.
If you are placing a capital gain, advising a client who is, or looking at co-invest opportunities tied to real operating companies, book a strategy call. Bring your adviser. We will walk the structure with you.
Official sources
- Treasury press release (Nov 5, 2026)
- IRS newsroom IR-2026-132
- Treasury Qualified Opportunity Zones data
- CDFI Fund Opportunity Zones resources
- CDFI Fund CIMS map
- Map and app via OpportunityZones.com
- IRS Opportunity Zones overview
Third-party tools (not affiliated with REV Global)
From REV
Lynn Fernando
Co-Founder & Managing Partner, REV Global
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