Many housing and mixed-use developments proposed across Massachusetts could soon be eligible for a permanent federal tax incentive program as the state looks to revive its lagging construction pipeline. 

Gov. Maura Healey’s administration on Monday unveiled its proposed map of census tracts eligible for the second iteration of the opportunity zone program, which offers tax breaks to developers to steer investment toward lower-income areas. In addition to the map, Healey’s Executive Office of Economic Development released comments for every census tract it selected, and it makes clear the state is targeting sites with significant projects already in the pipeline or areas with developer interest.

The state nominated 104 census tracts across 46 municipalities — out of 414 eligible tracts it could choose from. Beyond the many Boston-area zones, it also targeted census tracts in central and western Massachusetts that "anchor the Commonwealth's rural regions."

The interactive map below was provided by the Healey administration, with commentary on each proposed zone from state officials.

The state proposed 18 census tracts in Boston proper. Some of these zones include sites that have fielded proposals for millions of square feet of development. 

One nominated OZ census tract in Dorchester is anchored by the Dorchester Avenue corridor and Andrew MBTA station. It is home to several proposed projects, most recently The HYM Investment Group, Extell Development and J.T. Magen & Co.'s 1.8M SF residential and retail redevelopment at 314-420 Dorchester Ave. The project would include roughly 2,000 housing units, 45K SF of retail space and underground parking across four buildings.

"A significant number of projects have received board approval in recent years, positioning the area to attract OZ investment in the near-term and produce thousands of new housing units and millions of square feet of commercial space," state officials wrote in the commentary on the tract.

Also in Dorchester, the state nominated a census tract on Morrissey Boulevard that is home to Copper Mill's 754-unit, mixed-income housing development at 75 Morrissey Blvd. The state commentary says the sponsor noted the designation would make it "better positioned to attract long-term capital, close financing gaps, and move from concept to construction.”

Additionally, the Dorchester Bay City redevelopment, a 36-acre site that could add nearly 2,000 housing units and 4.4M SF of office and life sciences redevelopment, sits in another proposed OZ tract in Columbia Point.

Several tracts are also home to massive public housing redevelopments, including WinnCos.’ $2B Mary Ellen McCormack redevelopment and the Leggat McCall-led Bunker Hill phased mixed-income redevelopment, which includes more than 1,000 Boston Housing Authority units.

Several zones were proposed in the Allston-Brighton neighborhood, which has also seen a significant number of development proposals. North Brighton has seen more than 2,500 housing units and more than 3M SF of nonresidential commercial development approved, according to the state. 

Another nominated tract is home to Harvard University's Enterprise Research campus. In June, the university celebrated the opening of the first phase of the 36-acre redevelopment, which includes two lab buildings, 343 housing units and a 246-room hotel.

The second phase would include a 720K SF life sciences and office project and more housing and green space.

Other nominated zones in the city hit on Mayor Michelle Wu's development priorities, including White Stadium in Franklin Park and Roxbury's P3 development site, which has undergone a contested battle over the best possible use for the site. 

The state also nominated the Ladder District in Downtown Crossing, which is home to several office-to-residential conversion projects and Midwood Investment & Development's two residential tower proposals, which would create more than 900 housing units.

"OZ resources are well-suited to acquisition and adaptive reuse projects and can be leveraged with other local and state sources to unlock more conversions," state officials wrote about the Ladder Districts tract.

The state's second-largest city, Worcester, received seven nominations, including the city's Polar Park district, which is home to the Polar Park minor league baseball stadium and its surrounding master plan.

Almost all of the state's Gateway Cities have at least one nominated census tract. One proposed Everett zone includes Davis Cos.' Dockland Innovations District, an 85-acre site planned to deliver 5M SF of commercial development.

Other projects include a massive parcel at Bourne's Joint Base Cape Cod, which is in need of significant housing renovation and expansion. The project, being spearheaded by MassDevelopment, would redevelop the 7,000 acres south of the base into recreational space, commercial space and conservation areas.

Census tracts home to UMass Amherst, UMass Lowell and UMass Chan Medical Center in Worcester have also been nominated, and they have expansion and renovation projects in the works. 

UMass Lowell is working on its $800M Lowell Innovation Network Corridor project, a public-private partnership with GMH Communities and Wexford Science & Technology to develop 1.2M SF of research and development space and nearly 500 housing units for students and professionals.

"Continued investment in this tract, plus potential tax incentives for investors, will encourage innovative firms to stay and build their businesses in Lowell," state officials wrote about the UMass Lowell tract.

The opportunity zone program was enacted under the Tax Cuts and Jobs Act of 2017 as a way to spur private investment in underserved and low-income communities across the country. The program allows investors to redeploy capital gains through qualified opportunity funds and defer the taxes on those gains.

As part of President Donald Trump's One Big Beautiful Bill Act, the program became a permanent facet of the tax code, with new designations made every 10 years starting Jan. 1, 2027. Healey’s nominations still need to be certified by the Treasury Department before going into effect.