HomeOpportunity ZonesNebraskaOpportunity Zones in Nebraska: 2018 map vs. 2027 mapData as of Jul 22, 20262018 designated tracts442027 eligible tracts112Of which entirely rural28Maximum 2027 designations282027 nominations28State tax treatmentNot verified (secondary leads only)NOT FOUND (primary). [L] Full, rollingNot verified with the state revenue department.Other incentives to verifyNF[L] Nebraska New Markets Job Growth Investment Tax Credit. [L] Nebraska State Historic Tax CreditOfficial state page[P] governor.nebraska.gov (Jul 22, 2026 release). [L] opportunity.nebraska.govRelated guidesThe 2027 Opportunity Zone designation timelineState tax treatment of Opportunity Zone investments