HR 7820
To amend the Internal Revenue Code of 1986 to modify the rules for investments in qualified opportunity funds, and for other purposes.
Jurisdiction
US Congress
Session
119th Congress (2025-2026)
Last updated at
Jun 14, 2026, 3:57 AM
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Sign in to take action- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Bill overview
This bill amends the Internal Revenue Code to extend the timelines for investing in and designating qualified opportunity funds. Specifically, it extends the period to designate an area as a qualified opportunity zone and the election period to invest, and modifies the rules regarding when investments are included for tax purposes. It also introduces changes to increase the basis for investments in residential rental projects within qualified opportunity zones, provided certain occupancy and income requirements are met.
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