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Dossier Executive proposed rule 11-sep-2026 Comment closes · 16-oct-2026 · 25 days ago
Draft regulation published for public comment — not yet in force.

Information Reporting Regarding Qualified Opportunity Zones and Updated Qualified Opportunity Fund Certification and Decertification Procedures

Key claim: The IRS is proposing rules on how Qualified Opportunity Zone investments must be reported and how Qualified Opportunity Funds are certified or stripped of that status.

Abstract

(Proposed Rule · Treasury Department, Internal Revenue Service)

Why this matters

The IRS is proposing rules on how Qualified Opportunity Zone investments must be reported and how Qualified Opportunity Funds are certified or stripped of that status.

Source

Link

Briefing card

Information Reporting Regarding Qualified Opportunity Zones and Updated Qualified Opportunity Fund Certification and Decertification Procedures
Stage: proposed rule · federal-register · 11-sep-2026

If you invest in or operate a Qualified Opportunity Fund or a QOZ business, this proposed rule would add new IRS information-return and investor-statement filings tied to dispositions and create a formal process to decertify the fund.

Opportunity Zone funds and the businesses they invest in would have to file new IRS information returns and send statements to investors when investments are sold, and funds would get a process to undo mistaken certifications or voluntarily drop Opportunity Fund status.

Cross-references (0)

None recorded — doctrine links and citations appear here as scans and citation sweeps find them.

External: fedreg:2026-18574

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