Disaster Opportunity Zones Act This bill allows a certain number of population census tracts comprising a low-income community within a qualified disaster zone to be designated as additional opportunity zones. An opportunity zone is an economically distressed community where new investments, under certain conditions, may be eligible for preferential tax treatment. Currently, opportunity zones have been designated in parts of all 50 states, the District of Columbia, and five U.S. territories. The bill defines qualified disaster zone as that portion of the Hurricane Florence disaster area; the Hurricane Michael disaster area; the Mendocino and Carr wildfire disaster area; and the Camp, Woolsey, and Hill wildfire disaster area that is determined by the President to warrant federal government assistance.