What happened
On September 28, 2026, the day nominations were originally due, Treasury automatically extended the OZ 2.0 nomination period by 30 days for every state and territory. The new deadline was October 28, 2026. States could opt out, and several that had already filed, including Idaho and Texas, did not need the extra time.
Treasury also set out two narrow ways to bring in tracts that were not on the original eligible list. One lets tracts with missing income data qualify using other Census data, which added 128 eligible tracts nationally. The other covers tracts affected by temporary disaster displacement, if a state supplies the data. States that had already filed could go back and revise.
“The map got more time. Your tax bill did not.”
What it means for you
- If your property or business sits in a tract that did not make your state’s first list, the extension gave your state another month to reconsider it. Check the OZ 2.0 map for where your state stands now.
- If you hold an original Opportunity Zone investment, nothing changed. Every gain deferred under the original program is still recognized on December 31, 2026. See what is due December 31.
- If you have a project in a zone that may not carry over, the written working capital plan deadline is still December 31, 2026. See the working capital plan rules.
What comes next
After states file, Treasury reviews and certifies each list. New zones take effect January 1, 2027. We track every filing and certification on the OZ map.
General information, not tax or legal advice. Rules change, and your facts change the answer.