II 

116TH CONGRESS 

1ST SESSION S. 1000 

To amend the Internal Revenue Code of 1986 to allow the designation 

of opportunity zones for population census tracts affected by Hurricane 

Florence, Hurricane Michael, and the Mendocino, Carr, Camp, Woolsey, 

and Hill wildfires. 

IN THE SENATE OF THE UNITED STATES 

APRIL 3, 2019 

Mr. RUBIO (for himself and Mr. SCOTT of Florida) introduced the following 

bill; which was read twice and referred to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to allow the 

designation of opportunity zones for population census 

tracts affected by Hurricane Florence, Hurricane Michael, and the Mendocino, Carr, Camp, Woolsey, and 

Hill wildfires. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Disaster Opportunity 

5 Zones Act’’. 


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1 SEC. 2. ADDITIONAL DESIGNATIONS OF OPPORTUNITY 

2 ZONES. 

3 Section 1400Z–1 of the Internal Revenue Code of 

4 1986 is amended by adding at the end the following new 

5 subsection: 

6 ‘‘(g) ADDITIONAL DESIGNATIONS FOR CERTAIN DIS7 ASTER AREAS.— 

8 ‘‘(1) IN GENERAL.—Notwithstanding subsection 

9 (d), an eligible population census tract may be des10 ignated as a qualified opportunity zone. 

11 ‘‘(2) PROCESS FOR DESIGNATION.—An eligible 

12 population census tract shall be designated as a 

13 qualified opportunity zone in the same manner as 

14 described in subsection (b), except that for purposes 

15 of applying such subsection to eligible population 

16 census tracts, the determination period shall be the 

17 90-day period beginning on the date of the enact18 ment of this subsection (as extended under sub19 section (b)(2)). 

20 ‘‘(3) LIMITATION.—The number of eligible pop21 ulation census tracts that may be designated under 

22 this subsection may not exceed the greater of— 

23 ‘‘(A) 25 percent of the eligible population 

24 census tracts in the State, or 

25 ‘‘(B) 25. 


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1 ‘‘(4) SPECIAL RULES.—In applying this sub2 chapter to any qualified opportunity zone designated 

3 under this subsection, for purposes of determining— 

4 ‘‘(A) whether any property which would 

5 not be qualified opportunity fund business prop6 erty without regard to this subsection is quali7 fied opportunity fund business property, and 

8 ‘‘(B) whether any corporation or partner9 ship which is not a qualified opportunity fund 

10 business without regard to this subsection is a 

11 qualified opportunity fund business, 

12 subparagraphs (B)(i)(I), (C)(i), and (D)(i)(I) of sec13 tion 1400Z–2(d)(2) shall each be applied by sub14 stituting ‘the incident beginning date of the disaster 

15 described in section 1400Z–1(g)(5)(B) with respect 

16 to such qualified opportunity zone’ for ‘December 

17 31, 2017’. 

18 ‘‘(5) ELIGIBLE POPULATION CENSUS TRACT.— 

19 For purposes of this subsection— 

20 ‘‘(A) IN GENERAL.—The term ‘eligible 

21 population census tract’ means a population 

22 census tract which— 

23 ‘‘(i) is a low-income community, and 

24 ‘‘(ii) is part of a qualified disaster 

25 zone. 


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1 ‘‘(B) QUALIFIED DISASTER ZONE.— 

2 ‘‘(i) IN GENERAL.—The term ‘quali3 fied disaster zone’ means that portion of 

4 the Hurricane Florence disaster area, the 

5 Hurricane Michael disaster area, the 

6 Mendocino and Carr wildfire disaster area, 

7 and the Camp, Woolsey, and Hill wildfire 

8 disaster area which is determined by the 

9 President to warrant individual or indi10 vidual and public assistance from the Fed11 eral Government under the Robert T. Staf12 ford Disaster Relief and Emergency Assist13 ance Act by reason of the hurricane or 

14 wildfires with respect to which the major 

15 disaster with respect to the area were de16 clared. 

17 ‘‘(ii) HURRICANE FLORENCE DIS18 ASTER AREA.—The term ‘Hurricane Flor19 ence disaster area’ means any area with 

20 respect to which a major disaster has been 

21 declared by the President before December 

22 17, 2018, under section 401 of the Robert 

23 T. Stafford Disaster Relief and Emergency 

24 Assistance Act by reason of Hurricane 

25 Florence. 


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1 ‘‘(iii) HURRICANE MICHAEL DISASTER

2 AREA.—The term ‘Hurricane Michael dis3 aster area’ means any area with respect to 

4 which a major disaster has been declared 

5 by the President before December 17, 

6 2018, under section 401 of the Robert T. 

7 Stafford Disaster Relief and Emergency 

8 Assistance Act by reason of Hurricane Mi9 chael. 

10 ‘‘(iv) MENDOCINO AND CARR WILD11 FIRE DISASTER AREA.—The term 

12 ‘Mendocino and Carr wildfire disaster area’ 

13 means any area with respect to which be14 tween August 4, 2018, and December 17, 

15 2018, a major disaster has been declared 

16 by the President under section 401 the 

17 Robert T. Stafford Disaster Relief and 

18 Emergency Assistance Act by reason of the 

19 wildfire in California commonly known as 

20 the Mendocino and Carr wildfires of 2018. 

21 ‘‘(v) CAMP, WOOLSEY, AND HILL

22 WILDFIRE DISASTER AREA.—The term 

23 ‘Camp, Woolsey, and Hill wildfire disaster 

24 area’ means any area with respect to which 

25 between November 12, 2018, and DecemVerDate Sep 11 2014 17:07 Apr 06, 2019 Jkt 089200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\S1000.IS S1000

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1 ber 17, 2018, a major disaster has been 

2 declared by the President under section 

3 401 of the Robert T. Stafford Disaster Re4 lief and Emergency Assistance Act by rea5 son of the wildfires in California commonly 

6 known as the Camp, Woolsey, and Hill 

7 wildfires of 2018. 

8 ‘‘(C) INCIDENT BEGINNING DATE.—The 

9 term ‘incident beginning date’ means— 

10 ‘‘(i) in the case of the Hurricane Flor11 ence disaster area, September 7, 2018, 

12 ‘‘(ii) in the case of the Hurricane Mi13 chael disaster area, October 7, 2018, 

14 ‘‘(iii) in the case of the Mendocino 

15 and Carr wildfire disaster area, July 23, 

16 2018, and 

17 ‘‘(iv) in the case of the Camp, Wool18 sey, and Hill wildfire disaster area, No19 vember 8, 2018.’’. 

Æ 


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