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To amend the Internal Revenue Code of 1986 to modify the rules for investments in qualified opportunity funds, and for other purposes.
Last updated: 3/5/2026 · Introduced: 3/5/2026
Author: Sheila Cherfilus-McCormick (D-FL)
TL;DR (AI)
- This bill extends the designation period for qualified opportunity zones from 10 to 20 years and the election period to December 31, 2036.
- The bill introduces new rules for investments in qualified opportunity funds that involve residential rental projects, including requirements for occupied units and rent increases.
- This legislation modifies existing rules within the Internal Revenue Code of 1986 concerning investments in qualified opportunity funds.
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Other Sections
Includes provisions on preamble, modification of rules for investments in qualified.
2 sections
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