Opportunity Zones in Idaho: 2018 map vs. 2027 map

    Data as of Oct 1, 2026

    2018 designated tracts28
    2027 eligible tracts80
    Of which entirely rural32
    Maximum 2027 designations25
    2027 nominations25

    State tax treatment

    Not verified (secondary leads only)

    NOT FOUND (primary). [L] Full conformity to OZ 1.0; fixed date updated before OBBBA

    Not verified with the state revenue department.

    Other incentives to verify

    NF

    NF

    Official state page

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