Official Opportunity Zone resources
Use primary government sources to verify law, guidance, forms, designations, maps, census tracts, and future program updates.
Start with the statute and responsible agencies.
Internal Revenue Service — Opportunity Zones
Federal tax guidance, forms, frequently asked questions, and related materials.
U.S. Treasury — Community Development Financial Institutions Fund
Opportunity Zone designation resources, mapping information, and program materials.
Congress.gov — Public Law 119-21
Federal legislation signed July 4, 2025. Search within the law for the Opportunity Zone provisions and related Internal Revenue Code amendments.
Electronic Code of Federal Regulations
Current federal regulations, including Treasury regulations relevant to Qualified Opportunity Funds and Opportunity Zone investments.
U.S. Census Bureau — Geocoder and Census Tracts
Address-level geographic research used to identify the census tract associated with a specific location.
Research the Texas nomination, local data, and project context.
Office of the Texas Governor — Economic Development
State economic-development information and Texas Opportunity Zone resources.
Texas Comptroller
State tax, economic, demographic, and local-government research that may support project underwriting.
Texas Demographic Center
Population, migration, household, and demographic data useful for local market analysis.
Do not rely on one source.
A complete project file should connect official tract data, federal tax guidance, fund documents, legal opinions, property records, underwriting, local approvals, and current market analysis.
Recommended project file
- Official tract verification and designation period
- Gain and contribution timeline
- Fund organizational and offering documents
- Property or business qualification memo
- Improvement and operating plan
- Tax, legal, securities, and accounting review
- Annual compliance and reporting calendar