The census data that will likely inform Opportunity Zones 2.0 eligibility is now out. But how Treasury uses that data is still undecided. In this episode, Jimmy Atkinson is joined by Jason Watkins of Novogradac to discuss why a mechanical, spreadsheet-driven approach to census tract eligibility would be a mistake, how margins of error and unreliable income estimates complicate the analysis, and what a commonsense framework could look like as Treasury prepares to define the OZ 2.0 eligibility universe. Show notes & summary: https://opportunityzones.com/2026/02/jason-watkins-374/