Service Description: This service provides spatial data for all U.S. Decennial Census tracts designated as Qualified Opportunity Zones (QOZs) for purposes of §§ 1400Z–1 and 1400Z–2 of the Internal Revenue Code (the Code).
Service ItemId: ef143299845841f8abb95969c01f88b5
Has Versioned Data: false
Max Record Count: 2000
Supported query Formats: JSON
Supports applyEdits with GlobalIds: False
Supports Shared Templates: True
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Layers:
Description: Section 1400Z–1(b)(1)(A) of the Code allowed the Chief
Executive Officer (CEO) of each State to nominate a limited number of
population census tracts to be designated as Zones for purposes of §§ 1400Z–1 and
1400Z–2. Revenue Procedure 2018–16,
2018–9 I.R.B. 383, provided guidance to State CEOs on the eligibility criteria
and procedure for making these nominations.
Section 1400Z–1(b)(1)(B) of the Code provides that after the Secretary
receives notice of the nominations, the Secretary may certify the nominations
and designate the nominated tracts as Zones.
Section 1400Z–2 of the Code allows the temporary deferral of
inclusion in gross income for certain realized gains to the extent that
corresponding amounts are timely invested in a qualified opportunity fund. Investments in a qualified opportunity fund
may also be eligible for additional tax benefits.
Date of Coverage: 12/2019
Copyright Text:
Spatial Reference: 102100 (3857)
Initial Extent:
XMin: -21752727.8425598
YMin: -1987349.25639396
XMax: -1960665.8650157
YMax: 12468703.060244
Spatial Reference: 102100 (3857)
Full Extent:
XMin: -19951914.9257
YMin: -1622439.9578
XMax: 20021886.4032
YMax: 11537728.6515
Spatial Reference: 102100 (3857)
Units: esriMeters
Child Resources:
Info
SharedTemplates
Supported Operations:
Query
ConvertFormat
Get Estimates
Create Replica