,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #ccij  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #bj1 #bjai,mr4  
,hold+ introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to inc5tivize manufactur]s
 to relocate production to ,opportunity 
,zones 9 ! ,unit$ ,/ates1 & = o!r       
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,inc5tiviz+ ,inve/m5t &    
,job ,creation 9 ,opportunity ,zones    
,act ( #bjai4  #b4 ,refund+ duties =    
production 9 ,qualifi$ ,opportunity     
,zones  7a7 ,9 g5]al ,n lat] ?an ,janu>y
 #ca ( ea* cal5d> ye> t beg9s aft] !    
date ( ! enactm5t ( ?is ,act1 !         
,secret>y ( ! ,treasury1 act+ ?r\gh !   
,commission] ( ,u4,s4 ,cu/oms & ,bord]  
,protection1 %all refund to ea* eligible
 entity t applies 9 accordance )        
subsection 7c7 ! net am\nt describ$ 9   
subsection 7b7 ) respect to articles    
import$ & produc$ 9 ! previ\s five ye>s4
  7b7 ,net refund am\nt ,! net am\nt    
describ$ 9 ?is subsection1 ) respect to 

a cal5d> ye>1 is ! foll[+3 7#a7 ,if !   
quantity ( qualifi$ imports 9 ! prec$+  
five cal5d> ye>s by an eligible entity  
is less ?an ! quantity ( articles       
classifiable "u ! same #h-;digit codes (
 ! ,h>moniz$ ,t>iff ,s*$ule ( ! ,unit$  
,/ates z ! articles s import$ t 7       
produc$ by su* eligible entity 9 a      
qualifi$ opportunity zone 9 su* cal5d>  
ye>s1 an am\nt equal to ! am\nt paid by 
su* eligible entity 9 duties on su*     
qualifi$ imports4  7#b7 ,if ! quantity (
 su* qualifi$ imports is equal to or    
great] ?an ! quantity ( articles s      
produc$1 an am\nt t is equal to--  7,a7 
! quantity ( articles s produc$ by su*  
eligible entity1 multipli$ by  7,b7 !   
rate ( duty t w\ld be impos$ 9          
accordance ) section #cja ( ! ,trade    
,act ( #aigd 7#ai ,u4,s4,c4 #bdaa7 or   
section #bcb ( ! ,trade ,expansion ,act 
( #aifb 7#ai ,u4,s4,c4 #ahfb71 z        
applicable1 ) respect to a correspond+  
qualifi$ import4  7c7 ,applications =   
refund ,an entity may apply = a refund  

"u subsection 7a71 or a liquidation or  
reliquidation ( ! entry ( an article    
eligible = a refund "u subsection 7a71 9
 accordance ) su* requirem5ts !         
,commission] ( ,u4,s4 ,cu/oms & ,bord]  
,protection may require 9 ord] to locate
 or recon/ruct su* entry & v]ify !      
duties initially paid on su* entry4     
,am\nts ow$ by ! ,unit$ ,/ates pursuant 
to su* liquidation or reliquidation %all
 be paid1 ) int]e/1 n lat] ?an #ij days 
aft] ! date on :i* ! ,secret>y det]m9es 
t su* am\nt is ow$4  7d7 ,def9itions ,9 
?is section3 7#a7 ,qualifi$ opportunity 
zone ,! t]m qualifi$ opportunity zone   
means a location designat$ z a qualifi$ 
opportunity zone pursuant to section    
#adjj,z-#a ( ! ,int]nal ,rev5ue ,code ( 
#aihf 7#bf ,u4,s4,c4 #adjj,z-#a74  7#b7 
,eligible entity ,! t]m eligible entity 
means an entity t owns or op]ates "o or 
m manufactur+ facilities 9 a qualifi$   
opportunity zone & any entity t !       
,commission] ( ,u4,s4 ,cu/oms & ,bord]  
,protection det]m9es to be relat$ to su*

 an entity4  7#c7 ,qualifi$ import ,!   
t]m qualifi$ import means an article )  
respect to :i* duties are impos$        
pursuant to section #cja ( ! ,trade ,act
 ( #aigd 7#ai ,u4,s4,c4 #bdaa7 or       
section #bcb ( ! ,trade ,expansion ,act 
( #aifb 7#ai ,u4,s4,c4 #ahfb74