Definition: Opportunity Zones

Added to the tax code by the Tax Cuts and Jobs Act of 2017, an opportunity zone is a population census tract that is an economically-distressed community where new investments, under certain conditions, may be eligible for preferential tax treatment. A qualified opportunity zone is nominated by the state and that nomination has been certified by the Secretary of the U.S. Treasury via his delegation of authority to the Internal Revenue Service under section 1400Z-1 of the Internal Revenue Code of 1986.

Download a list of designated opportunity zones here from CDFI Fund’s website.

Mapping Tool: Opportunity Zones

The interactive maps below visualize 7,826 census tracts across 50 states plus District of Columbia that has been designated as a qualified opportunity zone under section 1400Z-1 of the Internal Revenue Code of 1986, using the resources from CDFI Fund ‘s website.

Under the current designations, a total of 8,763 census tracts have been certified as an opportunity zones. However, the mapping tool below does not include the 936 census tracts in the U.S. territories that have been designated as opportunity zones.

Although using opportunity zones as the qualifier of a targeted employment area (TEA) has been discussed on a variety of draft legislations, it’s important to note that until legislative reform is passed, opportunity zones are merely hypothetical TEA qualifications. The mapping tool below is for your information only (i.e. not legal advice). Nothing on the mapping tool below should be considered as the official TEA designation of any geographic areas under the current law.


This mapping tool:

  • visualizes all the qualified opportunity zones in 50 U.S. states and the District of Columbia; and
  • allows you to search any location in the U.S. and check whether the project tract is located within an opportunity zone;
Launch the mapping tool

Disclaimer: The mapping tool is for education purpose only (i.e. not legal advice). While IIUSA is pleased to provide the TEA mapping tool and help identify potential TEA areas for current or future projects, you should consult with the necessary and qualified EB-5 professionals for an in-depth TEA review and analysis.

Tips for Using the Mapping Tool

Click any area on the map

You can click any area on the map to view whether the census tract of your selection is located within an opportunity zone.

Once a census tract is selected, the data panel on the right side of the mapping tool will show you the qualification.

Search any U.S. address using the search bar

If you are looking for whether a specific location would qualify as a distressed urban area, type in the address on the search bar, and select the matching address from the drop-down menu.

The mapping tool will take you to the search location and visualize whether your location is within an opportunity zone (highlighted in red).

Click through the census tract(s). All related data indicator will be displayed on the data panel on the right side of the mapping tool.

Questions on the mapping tool? Please email or give us a call at 202-795-9669.