In anticipation of the January 1, 2027, advent of Qualified Opportunity Zone (“QOZ”) 2.0, governors from across all 50 states and the U.S. territories have been busy nominating which census tracts in their state or territory should be designated as an official QOZ 2.0 tract. Texas’s nominations were submitted to the Department of Treasury on September 4, 2026, and many other states and territories have submitted their nominations in recent days. To see a map of Texas’s nominated tracts, please click here.
To help our investor and developer clients, Jackson Walker’s Tax team built a QOZ 2.0 tracker that lists currently nominated census tracts across the United States and U.S. Territories. While not final until formally accepted by Treasury, each state and territory’s nominations in practical effect identify which areas are expected to be covered by QOZ 2.0.
Click here to Explore the QOZ 2.0 Tracker.
You can use the tracker to:
- Search all 6,576 Treasury-designated OZ 2.0 tracts by state, city, county, GEOID, or QOZ ID, and filter by rural or non-rural status, to find the tracts relevant to your current or planned investments
- Explore an interactive county-level map and table of designated tracts
- View official OZ resources for every state and territory in one place, including links to official OZ 2.0 webpages, published tract maps and lists, announcements and press releases, and federal resources
- Download a PDF summary of state OZ resources and designated tracts
- Follow updates as Treasury and states release new information
Please note that Jackson Walker’s Tax team is regularly updating the QOZ 2.0 Tracker, as new nominations are released. To identify the date of the last update, see the top left-hand side of the tracker webpage.
Let’s Talk
The QOZ 2.0 program may create new opportunities and new things to plan for. To discuss how it could affect your business, investment strategy, or planned transactions, please contact your Jackson Walker attorney or a member of our Tax team.
The opinions expressed are those of the authors and do not necessarily reflect the views of the firm, its clients, or any of its or their respective affiliates. This article is for informational purposes only and does not constitute legal advice. For more information, please contact a member of the Tax practice.
About Jackson Walker
Since 1887, Jackson Walker has represented some of the most influential companies and business leaders in the world. Today, we remain firmly rooted in Texas while serving clients around the globe. With more than 500 attorneys, we are one of the largest law firms in the state. Jackson Walker consistently ranks among leading firms in Chambers and Partners, Best Law Firms® by Best Lawyers, and as a BTI Client Service A-Team honoree based on feedback from corporate counsel. To explore the Firm’s experience with transactional tax, tax planning, mergers and acquisitions, visit our Tax practice area page.