The federal Opportunity Zone incentive was made permanent in 2025, and with that permanence came a new, recurring step: every ten years, states nominate a fresh map of Opportunity Zone census tracts. In the summer of 2026, Texas began working through that process.

For developers, investors, and companies planning capital-intensive projects, the stakes are long-term — the tracts a state nominates now will determine where Opportunity Zone tax benefits are available for the next decade.