Maritime Prosperity Zones as Qualified Opportunity Zones

Current understanding

To be populated as evidence accumulates.

2026-09-11 — Information Reporting Regarding Qualified Opportunity Zones and Updated Qualified Opportunity Fund Certification and Decertification Procedures: cross-connection with qualified-opportunity-zones: Any new QOF information reporting and certification/decertification rules would apply to Maritime Prosperity Zones if those areas are treated as Qualified Opportunity Zones. (novelty: 2)
2026-07-23 — To amend the Internal Revenue Code of 1986 to allow maritime prosperity zones to be designated as qualified opportunity zones, and for other purposes.: HR9911 (119th Congress) introduced and referred to House Ways and Means; would amend the Internal Revenue Code of 1986 to allow maritime prosperity zones to be designated as qualified opportunity zones, extending the existing place-based capital gains deferral/exclusion benefits to investors in newly-eligible maritime areas. (novelty: 3)