yourstate.us
Home / United States / 26 U.S.C.
26 U.S.C. § 6039L

Information required from qualified opportunity zone businesses and qualified rural opportunity zone businesses

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Get this as JSONEmbed this
Cite this
Citation
26 U.S.C. § 6039L, Information required from qualified opportunity zone businesses and qualified rural opportunity zone businesses, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463953
Permanent ID
ys:prov:463953@1
SHA-256
7ea6263fe3b30ded70d0574a69386142eafe863f21c36d4fc2327acee274617c

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

Every applicable qualified opportunity zone business shall furnish to the qualified opportunity fund described in subsection (b) a written statement at such time, 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). For purposes of subsection (a), the term “applicable qualified opportunity zone business” means any qualified opportunity zone business— 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. Every applicable qualified rural opportunity zone business (as defined in subsection (b) determined after application of the substitutions described in this sentence) shall furnish the written statement required under subsection (a), applied—

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.