Disclaimer: This website may not be relied upon by taxpayers to substantiate a tax return position or for determining whether certain penalties apply and will not be used by the IRS for examination purposes.
In the course of providing guidance related to tax statutes, Treasury occasionally performs data analysis to determine certain aspects of tax credit eligibility. This and related pages provide details of such analysis for certain provisions.
Qualified Opportunity Zones
Taxpayers making qualifying investments in census tracts that are designated as Qualified Opportunity Zones (QOZs) may be eligible for certain tax benefits under section 1400Z-2 of the Internal Revenue Code (IRC). The One, Big, Beautiful Bill Act (Pub. L. 119-21) lowered the threshold needed to meet the substantial improvement test for property in QOZs comprised entirely of a rural area. Treasury identified such rural QOZs in Notice 2025-50. This page provides links to relevant datasets and a description of the methodology used by Treasury to determine which census tracts designated as QOZs are comprised entirely of a rural area.
Energy Communities
The Energy Community Bonus Credit provides an increase in the tax credit amount under sections 45, 48, 45Y, and 48E of the IRC. Certain types of energy communities are determined according to methods described on this page. The page also provides links to datasets created by Treasury for purposes of determining energy community status.
All Treasury-Generated Energy Communities Datasets
This page contains datasets created by Treasury for purposes of determining energy community status. The complete set of Treasury-generated energy community datasets are on this page.