HR 3687
To amend the Internal Revenue Code of 1986 to renew and enhance opportunity zones, and for other purposes.
Jurisdiction
US Congress
Session
119th Congress (2025-2026)
Last updated at
Jun 14, 2026, 6:28 AM
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Sign in to take action- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Bill overview
This bill renews and enhances the Opportunity Zones program, which provides tax incentives for investments in designated low-income communities. It modifies the definition of a ‘low-income community’ to exclude tracts with high median family incomes, creates a new round of Opportunity Zone designations prioritizing rural areas, and extends the designation period. The bill also adjusts investment incentives, increasing benefits for rural investments and introducing reporting requirements for qualified opportunity funds.
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