Alaska Qualified Opportunity Zones
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Qualified opportunity zone (QOZ) designations for census tracts in Alaska as of June 14, 2018. Census tract designation as a QOZ is determined for purposes of §§ 1400Z–1 and 1400Z–2 of the Internal Revenue Code. These areas have been determined economically distressed. Under the designation, new investments in these areas may qualify for tax incentives. Opportunity Zones were initially created by the Tax Cuts and Jobs Act of December 22, 2017. Opportunity Zones 2.0 are currently in vetting status. Written Comment Period: April 1- April 30, 2026. Interested parties may also submit written comments to the department April 1 through April 30, 2026. All comments should be emailed to emily.fairbanks@alaska.gov. Resources: Economic Innovation Group_OZ 2.0_Guide for Governors.pdf OZ 2.0 4-14-26.pdf Proposed Statewide Economic Development Opportunity Zones 2026 Map.pdf Revenue Procedure 2016-12 Guidance.pdf
截至2018年6月14日，阿拉斯加州各人口普查区的合格机会区（Qualified Opportunity Zone, QOZ）认定情况。人口普查区被认定为合格机会区，是为了符合《国内税收法典》第1400Z-1条与第1400Z-2条的相关规定。上述区域均被认定为经济贫困地区。获得该认定后，在这些区域开展的新增投资可享受税收优惠政策。合格机会区制度最初由2017年12月22日颁布的《减税与就业法案》设立。当前，2.0版合格机会区正处于审核评估阶段。书面意见征集时段：2026年4月1日至2026年4月30日。有意愿的相关方亦可于2026年4月1日至4月30日期间向本部门提交书面意见。所有意见请通过电子邮件发送至emily.fairbanks@alaska.gov。参考资料：Economic Innovation Group_OZ 2.0_Guide for Governors.pdf、OZ 2.0 4-14-26.pdf、Proposed Statewide Economic Development Opportunity Zones 2026 Map.pdf、Revenue Procedure 2016-12 Guidance.pdf
