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Dossier Executive proposed rule 28-sep-2026
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.

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Briefing card

Information Reporting Regarding Qualified Opportunity Zones and Updated Qualified Opportunity Fund Certification and Decertification Procedures
Stage: proposed rule · federal-register · 28-sep-2026

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.

Cross-references (0)

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

External: fedreg:C1-2026-18574

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