,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #aheb  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #ba1 #bjai,mr4   
,mead[s introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to provide = designation 
( qualifi$ opportunity zones e #aj ye>s4
  #a4 ,%ort title ,?is ,act may be cit$ 
z ! ,creat+ ,advancem5t & ,p]sonal      
,improvem5t 9 ,t>get$ ,am]ican          
,localities ,act ( #bjai or z !         
,,capital ,act ( #bjai4  #b4            
,designation ( qualifi$ opportunity     
zones e #aj ye>s  7a7 ,9 g5]al ,section 
#adjj,z-#a ( ! ,int]nal ,rev5ue ,code ( 
#aihf is am5d$ by add+ at ! end ! foll[+
 new subsection3  7g7 ,designation (    
zones e #aj ye>s  7#a7 ,second r\nd (   
designations ,z ( ! fir/ date 7aft]     
enactm5t ( ?is subsection7 t no         
designation ( a qualifi$ opportunity    
zone rema9s is 9 effect by reason ( !   
application ( subsection 7f71 !         
provisions ( ?is section %all be        

reappli$--  7,a7 z ?\gh su* provisions 7
 enact$ on su* date1  7,b7 & by         
sub/itut+ su* date =--  7i7 ! date ( !  
enactm5t ( ,public ,law #aae-ig 9       
subsection 7b77#c71 &  7ii7 ! date ( !  
enactm5t ( ! ,tax ,cuts & ,jobs ,act 9  
subsection 7c77#b77;,b74  7#b7          
,subsequ5t r\nds ( designations         
,p>agraph 7#a7 %all be reappli$ z ( !   
fir/ date t no designation ( a qualifi$ 
opportunity zone f ! prec$+ r\nd (      
designations rema9s 9 effect by reason (
 ! application ( subsection 7f7 to su*  
r\nd ( designations4  7#c7              
,r$esignations p]mitt$ ,no?+ 9 ?is      
subsection %all be con/ru$ to prev5t !  
designation ( a tract z a qualifi$      
opportunity zone m]ely because su* tract
 0 previ\sly designat$ z su* a zone if  
su* tract o!rwise meets ! requirem5ts = 
su* designation z ( ! "t ( su* subsequ5t
 designation4  4  7b7 ,effective date ,!
 am5dm5t made by ?is section %all take  
effect on ! date ( ! enactm5t ( ?is     
,act4