Puerto Rico's Opportunity Zone map shrinks to 178 tracts on January 1 - but a Senate bill would keep the old 98% map alive at the state level

The federal designation covering 863 tracts expires December 31. The fight over the next decade of incentives is already underway - over whether local tax law has to follow the federal map.

Rafael Ortiz Medina

Editor-in-Chief

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Stands on 24 placed sources from 3 publishers.

On January 1, the investment map of Puerto Rico shrinks by about 80 percent. The U.S. Treasury and IRS have published the official Opportunity Zones 2.0 list: 178 census tracts across the island, taking effect January 1, 2027, and Governor Jenniffer Gonzalez Colon's office has announced the designations.^[1] ^[2] ^[3] Every tract the government nominated was approved, according to DDEC Secretary Carlos Rios Pierluisi.^[4] But the new list replaces an old o…