I 
119TH CONGRESS 
1ST SESSION H. R. 3687 
To amend the Internal Revenue Code of 1986 to renew and enhance 
opportunity zones, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 3, 2025 
Mr. KELLY of Pennsylvania introduced the following bill; which was referred 
to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to renew 
and enhance opportunity zones, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. RENEWAL AND ENHANCEMENT OF OPPOR-
TUNITY ZONES. 
(a) MODIFICATION
OF LOW-INCOME COMMUNITY 
DEFINITION.—Section 1400Z–1(c)(1) of the Internal Rev-
enue Code of 1986 is amended— 
(1) by striking ‘‘COMMUNITIES.—The term’’ 
and inserting the following: ‘‘COMMUNITIES.— 
‘‘(A) IN GENERAL.—The term’’, and 
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(2) by adding at the end the following: 
‘‘(B) MODIFICATIONS.—For purposes of 
subparagraph (A), section 45D(e)(1) shall be 
applied in subparagraph (B) thereof, by sub-
stituting ‘70 percent’ for ‘80 percent’ each 
place it appears. 
‘‘(C) 
CERTAIN
CENSUS
TRACTS
DIS-
ALLOWED.—The term ‘low-income community’ 
shall not include any population census tract 
if— 
‘‘(i) in the case of a tract not located 
within a metropolitan area, the median 
family income for such tract is at least 125 
percent of statewide median family income, 
or 
‘‘(ii) in the case of a tract located 
within a metropolitan area, the median 
family income for such tract is at least 125 
percent of the metropolitan area median 
family income.’’. 
(b) NEW ROUND OF QUALIFIED OPPORTUNITY ZONE 
DESIGNATIONS.— 
(1) IN
GENERAL.—Section 1400Z–1 of such 
Code is amended by adding at the end the following 
new subsection: 
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‘‘(g) NEW ROUND
OF QUALIFIED OPPORTUNITY 
ZONE DESIGNATIONS.— 
‘‘(1) IN GENERAL.—In addition to designations 
under subsection (b), and under rules similar to the 
rules of such subsection, the Secretary shall des-
ignate tracts nominated by the chief executive offi-
cers of States for purposes of this section. 
‘‘(2) NUMBER OF DESIGNATIONS; PROPORTION 
OF RURAL AREAS DESIGNATED.— 
‘‘(A) IN
GENERAL.—Of the low-income 
communities within a State, the Secretary may 
designate under this subsection not more than 
25 percent as qualified opportunity zones, of 
which at least the lesser of the following shall 
be qualified opportunity zones which are com-
prised entirely of a rural area: 
‘‘(i) The applicable percentage of the 
total number of qualified opportunity zone 
designations which may be made within 
the State under this subsection. 
‘‘(ii) All low-income communities with-
in the State which are comprised entirely 
of a rural area. 
‘‘(B) 
APPLICABLE
PERCENTAGE.—For 
purposes of this paragraph, the applicable per-
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centage shall be, for any calendar year during 
which a designation is made, the greater of— 
‘‘(i) 33 percent, or 
‘‘(ii) the percentage of the United 
States population living within a rural area 
for the preceding calendar year. 
‘‘(3) RURAL
AREA.—Whether a low-income 
community is comprised entirely of a rural area shall 
be determined by the Secretary in consultation with 
the Secretary of Agriculture. For purposes of this 
subsection, the term ‘rural area’ has the meaning 
given such term by section 343(a)(13)(A) of the 
Consolidated Farm and Rural Development Act. 
‘‘(4) PERIOD FOR WHICH DESIGNATION IS IN 
EFFECT.—A designation as a qualified opportunity 
zone under this subsection shall remain in effect for 
the period beginning on January 1, 2027, and end-
ing on December 31, 2033. 
‘‘(5) CONTIGUOUS
TRACTS
NOT
ELIGIBLE.— 
Subsection (e) shall not apply to designations made 
under this subsection.’’. 
(2) ELECTION WITH RESPECT TO NEW ROUND 
OF ZONES.—Section 1400Z–2(a)(2)(B) of such Code 
is amended by striking ‘‘December 31, 2026’’ and 
inserting ‘‘December 31, 2033’’. 
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(3) YEAR
OF
INCLUSION.—Section 1400Z– 
2(b)(1)(B) of such Code is amended to read as fol-
lows: 
‘‘(B)(i) December 31, 2026, in the case of 
an amount invested before January 1, 2027, 
and 
‘‘(ii) December 31, 2033, in the case of an 
amount invested after December 31, 2026, and 
before January 1, 2034.’’. 
(4) WINDING
DOWN
INITIAL
ZONE
DESIGNA-
TIONS.—Section 1400Z–1(f) of such Code is amend-
ed— 
(A) by striking ‘‘and ending’’ and all that 
follows and inserting the following: ‘‘and ending 
on December 31, 2026.’’, and 
(B) by striking ‘‘A designation’’ and in-
serting ‘‘Except as provided in subsection 
(g)(4), a designation’’. 
(c) MODIFICATION OF OPPORTUNITY ZONE INVEST-
MENT INCENTIVES.— 
(1) CONSOLIDATED BASIS INCREASES; RURAL 
ZONE BASIS INCREASE.—Section 1400Z–2(b)(2)(B) 
of such Code is amended by adding at the end the 
following new clauses: 
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ed by adding at the end the following new para-
graph: 
‘‘(3) SPECIAL RULE FOR ORDINARY INCOME.— 
In the case of any ordinary income of the taxpayer 
for the taxable year— 
‘‘(A) the taxpayer may elect the applica-
tion of paragraph (1) with respect to so much 
of ordinary income as does not exceed $10,000 
(reduced by the amount of any income with re-
spect to which an election pursuant to this 
paragraph has previously been made), and 
‘‘(B) subsection (b)(2)(B) shall not apply 
to the investment with respect to such elec-
tion.’’. 
(3) SPECIAL RULE FOR IMPROVEMENT OF EX-
ISTING STRUCTURES IN RURAL AREAS, INCLUDING 
FOR DATA CENTERS.—Section 1400Z–2(d)(2)(D)(ii) 
of such Code is amended by inserting ‘‘(50 percent 
of such adjusted basis in the case of property in a 
qualified opportunity zone comprised entirely of a 
rural area)’’ after ‘‘the adjusted basis of such prop-
erty’’. 
(d) INFORMATION REPORTING ON QUALIFIED OP-
PORTUNITY FUNDS
AND QUALIFIED RURAL OPPOR-
TUNITY FUNDS.— 
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(1) FILING
REQUIREMENTS
FOR
FUNDS
AND 
INVESTORS.—Subpart A of part III of subchapter A 
of chapter 61 of such Code is amended by inserting 
after section 6039J the following new sections: 
‘‘SEC. 6039K. RETURNS WITH RESPECT TO QUALIFIED OP-
PORTUNITY FUNDS AND QUALIFIED RURAL 
OPPORTUNITY FUNDS. 
‘‘(a) IN GENERAL.—Every qualified opportunity fund 
shall file an annual return (at such time and in such man-
ner as the Secretary may prescribe) containing the infor-
mation described in subsection (b). 
‘‘(b) INFORMATION FROM QUALIFIED OPPORTUNITY 
FUNDS.—The information described in this subsection 
is— 
‘‘(1) the name, address, and taxpayer identifica-
tion number of the qualified opportunity fund, 
‘‘(2) whether the qualified opportunity fund is 
organized as a corporation or a partnership, 
‘‘(3) the value of the total assets held by the 
qualified opportunity fund as of each date described 
in section 1400Z–2(d)(1), 
‘‘(4) the value of all qualified opportunity zone 
property held by the qualified opportunity fund on 
each such date, 
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‘‘(5) with respect to each investment held by 
the qualified opportunity fund in qualified oppor-
tunity zone stock or a qualified opportunity zone 
partnership interest— 
‘‘(A) the name, address, and taxpayer 
identification number of the corporation in 
which such stock is held or the partnership in 
which such interest is held, as the case may be, 
‘‘(B) each North American Industry Clas-
sification System (NAICS) code that applies to 
the trades or businesses conducted by such cor-
poration or partnership, 
‘‘(C) the population census tracts in which 
the qualified opportunity zone business property 
of such corporation or partnership is located, 
‘‘(D) the amount of the investment in such 
stock or partnership interest as of each date de-
scribed in section 1400Z–2(d)(1), 
‘‘(E) the value of tangible property held by 
such corporation or partnership on each such 
date which is owned by such corporation or 
partnership, 
‘‘(F) the value of tangible property held by 
such corporation or partnership on each such 
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date which is leased by such corporation or 
partnership, 
‘‘(G) the approximate number of residen-
tial units (if any) for any real property held by 
such corporation or partnership, and 
‘‘(H) the approximate average monthly 
number of full-time equivalent employees of 
such corporation or partnership for the year 
(within numerical ranges identified by the Sec-
retary) or such other indication of the employ-
ment impact of such corporation or partnership 
as determined appropriate by the Secretary, 
‘‘(6) with respect to the items of qualified op-
portunity zone business property held by the quali-
fied opportunity fund— 
‘‘(A) the North American Industry Classi-
fication System (NAICS) code that applies to 
the trades or businesses in which such property 
is held, 
‘‘(B) the population census tract in which 
the property is located, 
‘‘(C) whether the property is owned or 
leased, 
‘‘(D) the aggregate value of the items of 
qualified opportunity zone property held by the 
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qualified opportunity fund as of each date de-
scribed in section 1400Z–2(d)(1), and 
‘‘(E) in the case of real property, number 
of residential units (if any), 
‘‘(7) the approximate average monthly number 
of full-time equivalent employees for the year of the 
trades or businesses of the qualified opportunity 
fund in which qualified opportunity zone business 
property is held (within numerical ranges identified 
by the Secretary) or such other indication of the em-
ployment impact of such trades or businesses as de-
termined appropriate by the Secretary, 
‘‘(8) with respect to each person who disposed 
of an investment in the qualified opportunity fund 
during the year— 
‘‘(A) the name and taxpayer identification 
number of such person, 
‘‘(B) the date or dates on which the invest-
ment disposed was acquired, and 
‘‘(C) the date or dates on which any such 
investment was disposed and the amount of the 
investment disposed, and 
‘‘(9) such other information as the Secretary 
may require. 
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‘‘(c) STATEMENT REQUIRED TO BE FURNISHED TO 
INVESTORS.—Every person required to make a return 
under subsection (a) shall furnish to each person whose 
name is required to be set forth in such return by reason 
of subsection (b)(8) a written statement showing— 
‘‘(1) the name, address and phone number of 
the information contact of the person required to 
make such return, and 
‘‘(2) the information required to be shown on 
such return by reason of subsection (b)(8) with re-
spect to the person whose name is required to be so 
set forth. 
‘‘(d) DEFINITIONS.—For purposes of this section— 
‘‘(1) IN GENERAL.—Any term used in this sec-
tion which is also used in subchapter Z of chapter 
1 shall have the meaning given such term under 
such subchapter. 
‘‘(2) FULL-TIME
EQUIVALENT
EMPLOYEES.— 
The term ‘full-time equivalent employees’ means, 
with respect to any month, the sum of— 
‘‘(A) the number of full-time employees (as 
defined in section 4980H(c)(4)) for the month, 
plus 
‘‘(B) the number of employees determined 
(under rules similar to the rules of section 
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4980H(c)(2)(E)) by dividing the aggregate 
number of hours of service of employees who 
are not full-time employees for the month by 
120. 
‘‘(e) APPLICATION TO QUALIFIED RURAL OPPOR-
TUNITY FUNDS.—Every qualified rural opportunity fund 
(as defined in section 1400Z–2(b)(2)(B)(vii)) shall file the 
annual return required under subsection (a), and the 
statements required under subsection (c), applied— 
‘‘(1) by substituting ‘qualified rural oppor-
tunity’ for ‘qualified opportunity’ each place it ap-
pears, 
‘‘(2) 
by 
substituting 
‘section 
1400Z– 
2(b)(2)(B)(vii)’ for ‘section 1400Z–2(d)(1)’ each 
place it appears, and 
‘‘(3) by treating any reference (after the appli-
cation of paragraph (1)) to qualified rural oppor-
tunity zone stock, a qualified rural opportunity zone 
partnership interest, a qualified rural opportunity 
zone business, or qualified opportunity zone business 
property as stock, an interest, a business, or prop-
erty, respectively, described in (I) or (II), as the case 
may be, of section 1400Z–2(b)(2)(B)(vii). 
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‘‘SEC. 6039L. INFORMATION REQUIRED FROM QUALIFIED 
OPPORTUNITY 
ZONE 
BUSINESSES 
AND 
QUALIFIED 
RURAL 
OPPORTUNITY 
ZONE 
BUSINESSES. 
‘‘(a) IN GENERAL.—Every applicable qualified oppor-
tunity zone business shall furnish to the qualified oppor-
tunity fund described in subsection (b) a written state-
ment in such manner and setting forth such information 
as the Secretary may by regulations prescribe for purposes 
of enabling such qualified opportunity fund to meet the 
requirements of section 6039K(b)(5). 
‘‘(b) APPLICABLE QUALIFIED OPPORTUNITY ZONE 
BUSINESS.—For purposes of subsection (a), the term ‘ap-
plicable qualified opportunity zone business’ means any 
qualified opportunity zone business— 
‘‘(1) which is a trade or business of a qualified 
opportunity fund, 
‘‘(2) in which a qualified opportunity fund holds 
qualified opportunity zone stock, or 
‘‘(3) in which a qualified opportunity fund holds 
a qualified opportunity zone partnership interest. 
‘‘(c) OTHER TERMS.—Any term used in this section 
which is also used in subchapter Z of chapter 1 shall have 
the meaning given such term under such subchapter. 
‘‘(d) APPLICATION TO QUALIFIED RURAL OPPOR-
TUNITY BUSINESSES.—Every applicable qualified rural 
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opportunity zone business (as defined in subsection (b) de-
termined after application of the substitutions described 
in this sentence) shall furnish the written statement re-
quired under subsection (a), applied— 
‘‘(1) by substituting ‘qualified rural oppor-
tunity’ for ‘qualified opportunity’ each place it ap-
pears, and 
‘‘(2) by treating any reference (after the appli-
cation of paragraph (1)) to qualified rural oppor-
tunity zone stock, a qualified rural opportunity zone 
partnership interest, or a qualified rural opportunity 
zone business as stock, an interest, or a business, re-
spectively, described in (I) or (II), as the case may 
be, of section 1400Z–2(b)(2)(B)(vii).’’. 
(2) PENALTIES.— 
(A) IN GENERAL.—Part II of subchapter 
B of chapter 68 of such Code is amended by in-
serting after section 6725 the following new 
section: 
‘‘SEC. 6726. FAILURE TO COMPLY WITH INFORMATION RE-
PORTING 
REQUIREMENTS 
RELATING 
TO 
QUALIFIED 
OPPORTUNITY 
FUNDS 
AND 
QUALIFIED RURAL OPPORTUNITY FUNDS. 
‘‘(a) IN GENERAL.—In the case of any person re-
quired to file a return under section 6039K fails to file 
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a complete and correct return under such section in the 
time and in the manner prescribed therefor, such person 
shall pay a penalty of $500 for each day during which 
such failure continues. 
‘‘(b) LIMITATION.— 
‘‘(1) IN
GENERAL.—The maximum penalty 
under this section on failures with respect to any 1 
return shall not exceed $10,000. 
‘‘(2) 
LARGE
QUALIFIED
OPPORTUNITY 
FUNDS.—In the case of any failure described in sub-
section (a) with respect to a fund the gross assets 
of which (determined on the last day of the taxable 
year) are in excess of $10,000,000, paragraph (1) 
shall be applied by substituting ‘$50,000’ for 
‘$10,000’. 
‘‘(c) PENALTY
IN CASES
OF INTENTIONAL DIS-
REGARD.—If a failure described in subsection (a) is due 
to intentional disregard, then— 
‘‘(1) subsection (a) shall be applied by sub-
stituting ‘$2,500’ for ‘$500’, 
‘‘(2) subsection (b)(1) shall be applied by sub-
stituting ‘$50,000’ for ‘$10,000’, and 
‘‘(3) subsection (b)(2) shall be applied by sub-
stituting ‘$250,000’ for ‘$50,000’. 
‘‘(d) INFLATION ADJUSTMENT.— 
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‘‘(1) IN GENERAL.—In the case of any failure 
relating to a return required to be filed in a calendar 
year beginning after 2025, each of the dollar 
amounts in subsections (a), (b), and (c) shall be in-
creased by an amount equal to such dollar amount 
multiplied by the cost-of-living adjustment deter-
mined under section 1(f)(3) for the calendar year 
determined by substituting ‘calendar year 2024’ for 
‘calendar year 2016’ in subparagraph (A)(ii) thereof. 
‘‘(2) ROUNDING.— 
‘‘(A) IN
GENERAL.—If the $500 dollar 
amount in subsection (a) and (c)(1) or the 
$2,500 amount in subsection (c)(1), after being 
increased under paragraph (1), is not a mul-
tiple of $10, such dollar amount shall be round-
ed to the next lowest multiple of $10. 
‘‘(B) 
ASSET
THRESHOLD.—If 
the 
$10,000,000 dollar amount in subsection (b)(2), 
after being increased under paragraph (1), is 
not a multiple of $10,000, such dollar amount 
shall be rounded to the next lowest multiple of 
$10,000. 
‘‘(C) OTHER
DOLLAR
AMOUNTS.—If any 
dollar amount in subsection (b) or (c) (other 
than any amount to which subparagraph (A) or 
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(B) applies), after being increased under para-
graph (1), is not a multiple of $1,000, such dol-
lar amount shall be rounded to the next lowest 
multiple of $1,000.’’. 
(B) INFORMATION REQUIRED TO BE SENT 
TO OTHER TAXPAYERS.—Section 6724(d)(2) of 
such Code is amended— 
(i) by striking ‘‘or’’ at the end of sub-
paragraph (KK), 
(ii) by striking the period at the end 
of the subparagraph (LL) and inserting a 
comma, and 
(iii) by inserting after subparagraph 
(LL) the following new subparagraphs: 
‘‘(MM) section 6039K(c) (relating to dis-
position of qualified opportunity fund invest-
ments), or 
‘‘(NN) section 6039L (relating to informa-
tion required from certain qualified opportunity 
zone businesses and qualified rural opportunity 
zone businesses).’’. 
(3) ELECTRONIC FILING.—Section 6011(e) of 
such Code is amended by adding at the end the fol-
lowing new paragraph: 
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‘‘(8) QUALIFIED
OPPORTUNITY
FUNDS
AND 
QUALIFIED RURAL OPPORTUNITY FUNDS.—Notwith-
standing paragraphs (1) and (2), any return filed by 
a qualified opportunity fund or qualified rural oppor-
tunity fund shall be filed on magnetic media or other 
machine-readable form.’’. 
(4) CLERICAL AMENDMENTS.— 
(A) The table of sections for subpart A of 
part III of subchapter A of chapter 61 of such 
Code is amended by inserting after the item re-
lating to section 6039J the following new items: 
‘‘Sec. 6039K. Returns with respect to qualified opportunity funds and qualified 
rural opportunity funds. 
‘‘Sec. 6039L. Information required from qualified opportunity zone businesses 
and qualified rural opportunity zone businesses.’’. 
(B) The table of sections for part II of 
subchapter B of chapter 68 of such Code is 
amended by inserting after the item relating to 
section 6725 the following new item: 
‘‘Sec. 6726. Failure to comply with information reporting requirements relating 
to qualified opportunity funds and qualified rural opportunity 
funds.’’. 
(5) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to taxable years begin-
ning after the date of the enactment of this Act. 
(e) SECRETARY REPORTING OF DATA ON OPPOR-
TUNITY ZONE AND RURAL OPPORTUNITY ZONE TAX IN-
CENTIVES.— 
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