Alaska Qualified Opportunity Zones

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 [e-mail]. 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