HomeOpportunity ZonesAlabamaOpportunity Zones in Alabama: 2018 map vs. 2027 mapData as of Oct 25, 20262018 designated tracts1582027 eligible tracts563Of which entirely rural302Maximum 2027 designations1412027 nominationsNot yet confirmed by a primary sourceNOT FOUND [P]State tax treatmentNot verified (secondary leads only)NOT FOUND (primary). [L] Limited: state deferral only for ADECA-approved QOFsNot verified with the state revenue department.Other incentives to verify[L] ADECA QOF approval regime[L] State HTC 25% of QREs, $20M annual cap; S.B. 313 (extension to 2032, $25M cap) introduced. [L] State LIHTC ~$5M (2026)Official state page[L] adeca.alabama.gov/opportunityzones/Related guidesThe 2027 Opportunity Zone designation timelineState tax treatment of Opportunity Zone investmentsRural Opportunity Zones and Qualified Rural Opportunity Funds