South Carolina: 73% of OZ 2.0 eligible census tracts are Rural — vs 33% nationally.
That means 326 SC tracts qualify for the 30% basis step-up under IRS Rev. Proc. 2026-14.
- 30% step-up vs 10% standard
- 50% improvement threshold vs 100%
- 2.2× the national rural rate
- Nomination window: Jul 1 – Sep 28, 2026
Verified against the official IRS appendix, tract by tract.
Curious why SC rural OZ designations carry 40% additional benefits? tara@sherbertgroup.com
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