‘‘(n) ENERGY CODES IN OPPORTUNITY ZONES.— 
‘‘(1) IN GENERAL.—To be eligible to receive 
amounts under this title on or after the date that is 
90 days after the date of the enactment of this sub-
section, a State shall provide to each person who 
built a covered dwelling unit in an opportunity zone 
that is located in the jurisdiction of such entity, not 
later than 30 days after such dwelling unit has been 
inspected and certified for occupancy, a payment in 
the amount equal to the difference, determined by 
the Secretary of Housing and Urban Development, 
between— 
‘‘(A) the cost of implementing the energy 
housing code of the State with respect to such 
covered dwelling unit, including costs associated 
with labor, supplies, wages of employees, inspec-
tion costs, or any other cost realized by the per-
son who built a covered dwelling unit; and 
‘‘(B) the cost of implementing the Depart-
ment of Housing and Urban Development’s 
Minimum Energy Standard with respect to 
such covered dwelling unit, regardless of wheth-
er such covered dwelling is subject to such 
standard. 
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‘‘(2) EXCEPTION.—Paragraph (1) shall not 
apply if the energy housing code of the State has a 
lower cost than the Department of Housing and 
Urban Development’s Minimum Energy Standard. 
‘‘(3) DISCLOSURE
REQUIREMENT.—A person 
who built a covered dwelling unit in an opportunity 
zone and who has received or may in the future re-
ceive a reimbursement for building costs incurred 
shall provide to the person who first buys the cov-
ered dwelling unit, using a procedure and form es-
tablished by the Secretary, a disclosure document 
that, based on information reasonably available at 
the time such disclosure is made,— 
‘‘(A) identifies the difference between the 
cost of implementing the energy housing code of 
the State with respect to such covered dwelling 
unit and the cost of implementing the Depart-
ment of Housing and Urban Development’s 
Minimum Energy Standard with respect to 
such covered dwelling unit; 
‘‘(B) identifies any amount that such per-
son who built a covered dwelling unit has re-
ceived or expects to receive from the a State 
under this section and any portion of such 
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amount that was used by such person to reduce 
the price of the covered dwelling unit. 
‘‘(4) DEFINITIONS.—In this subsection: 
‘‘(A) COVERED
DWELLING
UNIT.—The 
term ‘covered dwelling unit’ means a ‘residen-
tial building’ such as term is defined in section 
6832 of title 42, Code of Federal Regulations. 
‘‘(B) OPPORTUNITY ZONE.—The term ‘op-
portunity zone’ has the meaning given the term 
in section 1400Z–2 of title 26, United States 
Code.’’. 
(b) REPORT.—The Comptroller General of the 
United States shall, each year until the date described in 
subsection (c), submit a report to the Congress that, to 
the degree practicable— 
(1) lists the States that were required under 
Section 104(n) of the Housing and Community De-
velopment Act of 1974 to provide payments to per-
sons who built dwelling units; 
(2) the amount of each such payment, broken 
out by metropolitan city, urban county, State, unit 
of general local government, and insular area; 
(3) the total amount of all such payments, bro-
ken out by metropolitan city, urban county, State, 
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unit of general local government, and insular area; 
and 
(4) the amount of the difference between the 
State codes and Department of Housing and Urban 
Development’s Minimum Energy Standard by metro-
politan city, urban county, State, unit of general 
local government, and insular area. 
(c) SUNSET.—Section 104(n) of the Housing and 
Community Development Act of 1974, as added by this 
section, shall be repealed on the date that is 7 years after 
the date of the enactment of this section. 
Æ 
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