HomeOpportunity ZonesIdahoOpportunity Zones in Idaho: 2018 map vs. 2027 mapData as of Oct 1, 20262018 designated tracts282027 eligible tracts80Of which entirely rural32Maximum 2027 designations252027 nominations25State tax treatmentNot verified (secondary leads only)NOT FOUND (primary). [L] Full conformity to OZ 1.0; fixed date updated before OBBBANot verified with the state revenue department.Other incentives to verifyNFNFOfficial state page[P] commerce.idaho.gov/incentives/opportunity-zones/Related guidesThe 2027 Opportunity Zone designation timelineState tax treatment of Opportunity Zone investmentsRural Opportunity Zones and Qualified Rural Opportunity Funds