,,ii  #aafth ,,congress  #ast ,session  
,s4 #ajjj  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,april #c1     
#bjai,mr4 ,rubio 7for himself and ,mr4  
,scott of ,florida7 introduced the      
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to allow the    
designation of opportunity zones for    
population census tracts affected by    
,hurricane ,florence1 ,hurricane        
,michael1 and the ,mendocino1 ,carr1    
,camp1 ,woolsey1 and ,hill wildfires4   
#a4 ,short title ,this ,act may be cited
 as the ,disaster ,opportunity ,zones   
,act4  #b4 ,additional designations of  
opportunity zones ,section #adjj,z-#a of
 the ,internal ,revenue ,code of #aihf  
is amended by adding at the end the     
following new subsection3  7g7          
,additional designations for certain    
disaster areas  7#a7 ,in general        
,notwithstanding subsection 7d71 an     
eligible population census tract may be 

designated as a qualified opportunity   
zone4  7#b7 ,process for designation ,an
 eligible population census tract shall 
be designated as a qualified opportunity
 zone in the same manner as described in
 subsection 7b71 except that for        
purposes of applying such subsection to 
eligible population census tracts1 the  
determination period shall be the       
#ij-;day period beginning on the date of
 the enactment of this subsection 7as   
extended under subsection 7b77#b774     
7#c7 ,limitation ,the number of eligible
 population census tracts that may be   
designated under this subsection may not
 exceed the greater of-- 7,a7 #be       
percent of the eligible population      
census tracts in the ,state1 or  7,b7   
#be4  7#d7 ,special rules ,in applying  
this subchapter to any qualified        
opportunity zone designated under this  
subsection1 for purposes of             
determining-- 7,a7 whether any property 
which would not be qualified opportunity
 fund business property without regard  

to this subsection is qualified         
opportunity fund business property1 and 
7,b7 whether any corporation or         
partnership which is not a qualified    
opportunity fund business without regard
 to this subsection is a qualified      
opportunity fund business1              
subparagraphs 7,b77i77,i71 7,c77i71 and 
7,d77i77,i7 of section                  
#adjj,z-#b7;d77#b7 shall each be applied
 by substituting the incident beginning 
date of the disaster described in       
section #adjj,z-#a7;g77#e77;,b7 with    
respect to such qualified opportunity   
zone for ,december #ca1 #bjag4  7#e7    
,eligible population census tract ,for  
purposes of this subsection-- 7,a7 ,in  
general ,the term eligible population   
census tract means a population census  
tract which-- 7i7 is a low-income       
community1 and  7ii7 is part of a       
qualified disaster zone4  7,b7          
,qualified disaster zone  7i7 ,in       
general ,the term qualified disaster    
zone means that portion of the          

,hurricane ,florence disaster area1 the 
,hurricane ,michael disaster area1 the  
,mendocino and ,carr wildfire disaster  
area1 and the ,camp1 ,woolsey1 and ,hill
 wildfire disaster area which is        
determined by the ,president to warrant 
individual or individual and public     
assistance from the ,federal ,government
 under the ,robert ,t4 ,stafford        
,disaster ,relief and ,emergency        
,assistance ,act by reason of the       
hurricane or wildfires with respect to  
which the major disaster with respect to
 the area were declared4  7ii7          
,hurricane florence disaster area ,the  
term ,hurricane ,florence disaster area 
means any area with respect to which a  
major disaster has been declared by the 
,president before ,december #ag1 #bjah1 
under section #dja of the ,robert ,t4   
,stafford ,disaster ,relief and         
,emergency ,assistance ,act by reason of
 ,hurricane ,florence4  7iii7 ,hurricane
 michael disaster area ,the term        
,hurricane ,michael disaster area means 

any area with respect to which a major  
disaster has been declared by the       
,president before ,december #ag1 #bjah1 
under section #dja of the ,robert ,t4   
,stafford ,disaster ,relief and         
,emergency ,assistance ,act by reason of
 ,hurricane ,michael4  7iv7 ,mendocino  
and carr wildfire disaster area ,the    
term ,mendocino and ,carr wildfire      
disaster area means any area with       
respect to which between ,august #d1    
#bjah1 and ,december #ag1 #bjah1 a major
 disaster has been declared by the      
,president under section #dja the       
,robert ,t4 ,stafford ,disaster ,relief 
and ,emergency ,assistance ,act by      
reason of the wildfire in ,california   
commonly known as the ,mendocino and    
,carr wildfires of #bjah4  7v7 ,camp1   
woolsey1 and hill wildfire disaster area
 ,the term ,camp1 ,woolsey1 and ,hill   
wildfire disaster area means any area   
with respect to which between ,november 
#ab1 #bjah1 and ,december #ag1 #bjah1 a 
major disaster has been declared by the 

,president under section #dja of the    
,robert ,t4 ,stafford ,disaster ,relief 
and ,emergency ,assistance ,act by      
reason of the wildfires in ,california  
commonly known as the ,camp1 ,woolsey1  
and ,hill wildfires of #bjah4  7,c7     
,incident beginning date ,the term      
incident beginning date means-- 7i7 in  
the case of the ,hurricane ,florence    
disaster area1 ,september #g1 #bjah1    
7ii7 in the case of the ,hurricane      
,michael disaster area1 ,october #g1    
#bjah1  7iii7 in the case of the        
,mendocino and ,carr wildfire disaster  
area1 ,july #bc1 #bjah1 and  7iv7 in the
 case of the ,camp1 ,woolsey1 and ,hill 
wildfire disaster area1 ,november #h1   
#bjah4  4