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Layer: USDA RD Opportunity Zones (ID: 17)

Parent Layer: Partner Capacity

Name: USDA RD Opportunity Zones

Display Field: GEOID10

Type: Feature Layer

Geometry Type: esriGeometryPolygon

Description: Contains a Geographic Information System (GIS) shapefile of all population census tracts designated as Qualified Opportunity Zones (QOZs) as well as all population census tracts originally eligible for designation as a QOZ for purposes of §§ 1400Z–1 and 1400Z–2 of the Internal Revenue Code (the Code). https://www.cdfifund.gov/Pages/Opportunity-Zones.aspx Section 1400Z–1(b)(1)(A) of the Code allowed the Chief Executive Officer (CEO) of each State to nominate a limited number of population census tracts to be designated as Zones for purposes of §§ 1400Z–1 and 1400Z–2. Revenue Procedure 2018–16, 2018–9 I.R.B. 383, provided guidance to State CEOs on the eligibility criteria and procedure for making these nominations. Section 1400Z–1(b)(1)(B) of the Code provides that after the Secretary receives notice of the nominations, the Secretary may certify the nominations and designate the nominated tracts as Zones. Section 1400Z–2 of the Code allows the temporary deferral of inclusion in gross income for certain realized gains to the extent that corresponding amounts are timely invested in a qualified opportunity fund. Investments in a qualified opportunity fund may also be eligible for additional tax benefits.

Copyright Text: Census, Community Development Financial Institutions Fund

Default Visibility: false

MaxRecordCount: 1000

Supported Query Formats: JSON, geoJSON, PBF

Min Scale: 0

Max Scale: 0

Supports Advanced Queries: true

Supports Statistics: true

Has Labels: false

Can Modify Layer: true

Can Scale Symbols: false

Use Standardized Queries: true

Supports Datum Transformation: true

Extent:
Drawing Info: Advanced Query Capabilities:
HasZ: false

HasM: false

Has Attachments: false

HTML Popup Type: esriServerHTMLPopupTypeAsHTMLText

Type ID Field: null

Fields:
Supported Operations:   Query   Query Attachments   Query Analytic   Generate Renderer   Return Updates

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