,i  #aagth ,,congress  #b;d ,session    
,h4 ,r4 #gahc  ,,in ,,the ,,house ,,of  
,,representatives  ,march #ba1 #bjbb,mr4
 ,kildee 7for himself and ,mr4          
,ruppersberger7 introduced the following
 bill2 which was referred to the        
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to provide a special    
rule for designating former industrial  
tracts contiguous to designated         
opportunity zones1 and for other        
purposes4  #a4 ,short title ,this ,act  
may be cited as the ,rust to            
,revitalization ,act of #bjbb4  #b4     
,certain former industrial tracts       
designated as opportunity zones  7a7 ,in
 general ,section #adjj,z-#a7;b7 of the 
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new paragraph3  7#d7 ,special 
rule for former industrial tracts       
contiguous to designated opportunity    
zones  7,a7 ,in general ,each population
 census tract described in subparagraph 

7,b7 shall be deemed to be certified and
 designated as a qualified opportunity  
zone1 effective on the date of the      
enactment of this paragraph4  7,b7      
,population census tract described ,a   
population census tract is described in 
this subparagraph if-- 7i7 the tract--  
7,i7 has a population of zero1  7,,ii7  
was previously used for industrial      
purposes and is a brownfield industrial 
site1 and  7,,iii7 is contiguous1       
including by water1 to a population     
census tract that has been designated as
 a qualified opportunity zone under this
 section1 or  7ii7 the tract was merged1
 as a result of the #bjbj decennial     
census1 into a census tract described in
 clause 7i77,,iii7 and met all          
requirements described in subclause 7i7 
prior to such merger4  7,c7             
,determination of census tract          
information ,for purposes of this       
paragraph1 the boundaries and population
 of a census tract shall be determined  
based on ,united ,states ,census ,bureau

 data for the #bjaj decennial census4   
7,d7 ,notification ,the ,secretary shall
 notify in writing the chief executive  
officer of the ,state in which a        
population census tract is certified and
 designated as a qualified opportunity  
zone under this paragraph of such       
designation4  7,e7 ,number of           
designations ,population census tracts  
certified and designated as a qualified 
opportunity zone under this paragraph   
shall not be taken into account for     
purposes of subsection 7d74  7,f7       
,definitions ,for purposes of this      
paragraph-- 7i7 ,brownfield industrial  
site ,the term brownfield industrial    
site means a census tract that includes 
real property the expansion1            
redevelopment1 or reuse of which may be 
complicated by the presence or potential
 presence of a hazardous substance or   
pollutant or contaminant1 including real
 property covered by a prospective      
purchaser agreement or similar agreement
 entered into by the ,environmental     

,protection ,agency or the appropriate  
,state authority4  7ii7 ,hazardous      
substance ,the term hazardous substance 
means-- 7,i7 a hazardous substance as   
defined in section #aja7ad7 of the      
,comprehensive ,environmental ,response1
 ,compensation1 and ,liability ,act of  
#aihj 7#db ,u4,s4,c #ifja7ad771 or      
7,,ii7 petroleum or a petroleum product4
  7iii7 ,pollutant or contaminant ,the  
term pollutant or contaminant has the   
meaning given such term in section      
#aja7cc7 of such ,act4  4  7b7          
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after the date of the   
enactment of this ,act4