,,ii  #aai? ,,congress  #b;d ,session   
,s4 #dfjf  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #bj1 #bjbf,mr4    
,mc,cormick 7= himself & ,mr4 ,s*atz7   
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to p]mit c]ta9    
population c5sus tracts conta9+ =m]     
milit>y in/allations to be designat$ z  
qualifi$ opportunity zones4  #a4 ,%ort  
title ,?is ,act may be cit$ z !         
,increas+ ,opportunity ,=               
,re9du/rialization ,act4  #b4 ,c]ta9    
areas conta9+ =m] milit>y in/allations  
eligible = designation z qualifi$       
opportunity zones  7a7 ,9 g5]al ,section
 #adjj,z-#a7;c77#a7 ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$-- 7#a7 by /rik+ 
or at ! end ( subp>agraph 7,a77ii71     
7#b7 by /rik+ ! p]iod at ! end (        
subp>agraph 7,b77ii77,,ii71 &  7#c7 by  
add+ at ! end ! foll[+ new subp>agraph3 
7,c7 su* population c5sus tract conta9s 
any portion ( a =m] in/allation1        

facility1 or entity ( ! ,dep>tm5t (     
,def5se clos$ pursuant to a base        
realignm5t & closure r\nd4  4  7b7      
,designations exempt$ f limitation      
,section #adjj,z-#a7;d7 ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subp>agraph3  7#c7
 ,special rule = population c5sus tracts
 conta9+ =m] milit>y in/allations ,=    
purposes ( apply+ p>agraphs 7#a7 &      
7#b7-- 7,a7 a population c5sus tract :i*
 is describ$ 9 subsection 7c77#a77;,c7 &
 :i* does n meet ! requirem5ts (        
subp>agraph 7,a7 or 7,b7 ( subsection   
7c77#a7 %all n be treat$ z a l[-income  
community1 &  7,b7 ! numb] ( population 
c5sus tracts 9 a ,/ate t may be         
designat$ z qualifi$ opportunity zones  
"u ?is section dur+ any p]iod 7det]m9$  
aft] application ( p>agraphs 7#a7 &     
7#b77 %all be increas$ by ! numb] (     
population c5sus tracts describ$ 9      
subsection 7c77#a77;,c7 & nom9at$ =     
designation z qualifi$ opportunity zones
 dur+ su* p]iod4  4  7c7 ,effective date

 ,! am5dm5ts made by ?is subsection %all
 apply to areas designat$ "u section    
#adjj,z-#a ( ! ,int]nal ,rev5ue ,code ( 
#aihf aft] ! date ( ! enactm5t ( ?is    
,act4