---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schZ"
level: "subchapter"
label: "Subchapter Z"
heading: "Opportunity Zones"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schZ"
sections_count: 2
---

# Subchapter Z — Opportunity Zones

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes

## Sections

- [§1400Z–1. Designation](/usc/26/1400Z-1.md)
- [§1400Z–2. Special rules for capital gains invested in opportunity zones](/usc/26/1400Z-2.md)