,i  #aag? ,,congress  #b;d ,session  ,h4
 ,r4 #gahc  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,m>* #ba1 #bjbb,mr4   
,kildee 7= himself & ,mr4 ,rupp]sb]g]7  
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to provide a special rule 
= designat+ =m] indu/rial tracts        
contigu\s to designat$ opportunity      
zones1 & = o!r purposes4  #a4 ,%ort     
title ,?is ,act may be cit$ z ! ,ru/ to 
,revitalization ,act ( #bjbb4  #b4      
,c]ta9 =m] indu/rial tracts designat$ z 
opportunity zones  7a7 ,9 g5]al ,section
 #adjj,z-#a7;b7 ( ! ,int]nal ,rev5ue    
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new p>agraph3  7#d7 ,special   
rule = =m] indu/rial tracts contigu\s to
 designat$ opportunity zones  7,a7 ,9   
g5]al ,ea* population c5sus tract       
describ$ 9 subp>agraph 7,b7 %all be     
deem$ to be c]tifi$ & designat$ z a     
qualifi$ opportunity zone1 effective on 
! date ( ! enactm5t ( ?is p>agraph4     

7,b7 ,population c5sus tract describ$ ,a
 population c5sus tract is describ$ 9   
?is subp>agraph if-- 7i7 ! tract-- 7,i7 
has a population ( z]o1  7,,ii7 0       
previ\sly us$ = indu/rial purposes & is 
a br[nfield indu/rial site1 &  7,,iii7  
is contigu\s1 includ+ by wat]1 to a     
population c5sus tract t has be5        
designat$ z a qualifi$ opportunity zone 
"u ?is section1 or  7ii7 ! tract 0 m]g$1
 z a result ( ! #bjbj dec5nial c5sus1   
into a c5sus tract describ$ 9 clause    
7i77,,iii7 & met all requirem5ts        
describ$ 9 subclause 7i7 prior to su*   
m]g]4  7,c7 ,det]m9ation ( c5sus tract  
in=mation ,= purposes ( ?is p>agraph1 ! 
b\nd>ies & population ( a c5sus tract   
%all be det]m9$ bas$ on ,unit$ ,/ates   
,c5sus ,bureau data = ! #bjaj dec5nial  
c5sus4  7,d7 ,notification ,! ,secret>y 
%all notify 9 writ+ ! *ief executive    
(fic] ( ! ,/ate 9 :i* a population c5sus
 tract is c]tifi$ & designat$ z a       
qualifi$ opportunity zone "u ?is        
p>agraph ( su* designation4  7,e7 ,numb]

 ( designations ,population c5sus tracts
 c]tifi$ & designat$ z a qualifi$       
opportunity zone "u ?is p>agraph %all n 
be tak5 into acc\nt = purposes (        
subsection 7d74  7,f7 ,def9itions ,=    
purposes ( ?is p>agraph-- 7i7 ,br[nfield
 indu/rial site ,! t]m br[nfield        
indu/rial site means a c5sus tract t    
includes real prop]ty ! expansion1      
r$evelopm5t1 or reuse ( :i* may be      
complicat$ by ! pres5ce or pot5tial     
pres5ce ( a haz>d\s sub/ance or         
pollutant or contam9ant1 includ+ real   
prop]ty cov]$ by a prospective pur*as]  
agreem5t or simil> agreem5t ent]$ into  
by ! ,environm5tal ,protection ,ag5cy or
 ! appropriate ,/ate au?ority4  7ii7    
,haz>d\s sub/ance ,! t]m haz>d\s        
sub/ance means-- 7,i7 a haz>d\s sub/ance
 z def9$ 9 section #aja7ad7 ( !         
,compreh5sive ,environm5tal ,response1  
,comp5sation1 & ,liability ,act ( #aihj 
7#db ,u4,s4,c #ifja7ad771 or  7,,ii7    
petroleum or a petroleum product4  7iii7
 ,pollutant or contam9ant ,! t]m        

pollutant or contam9ant has ! mean+ giv5
 su* t]m 9 section #aja7cc7 ( su* ,act4 
4  7b7 ,effective date ,! am5dm5ts made 
by ?is section %all apply to taxable    
ye>s beg9n+ aft] ! date ( ! enactm5t (  
?is ,act4