United States 117th Congress Status: In Committee 5 R cosponsors

HR 4177 — Expanding Opportunity Zones Act of 2021

Last action — Referred to the House Committee on Ways and Means.

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 117th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.

Summary

Expanding Opportunity Zones Act of 2021 This bill revises provisions relating to tax-exempt opportunity zones to increase the number of low-income communities that may be designated as qualified opportunity zones, and to extend the periods of election and deferral of gain invested with respect to such zones.

Bill Text

How this bill changes current law

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The bill increases the number of designated qualified opportunity zones and extends various related periods in the Internal Revenue Code.

  • Section 1400Z-1(d)(1)

    25 percent → 30 percent

    This change increases the maximum percentage of designated qualified opportunity zones from 25% to 30%.

  • Section 1400Z-1(d)(2)

    25 → 30

    This change adjusts the numerical limit related to designated qualified opportunity zones from 25 to 30.

  • Section 1400Z-1(c)(2)(B)

    Tax Cuts and Jobs Act → Expanding Opportunity Zones Act of 2021

    This alteration updates the reference from the 'Tax Cuts and Jobs Act' to the 'Expanding Opportunity Zones Act of 2021'.

  • Section 1400Z-2(a)(2)(B)

    December 31, 2026. → December 31, 2029.

    This extension pushes the election period for investments in opportunity zones from December 31, 2026, to December 31, 2029.

  • Section 1400Z-2(b)(1)(B)

    December 31, 2026. → December 31, 2029.

    This change extends the deferral period for gains invested in opportunity zones from December 31, 2026, to December 31, 2029.

Action History

  1. Introduced in House

  2. Introduced in House

  3. Referred to the House Committee on Ways and Means.

Sponsors

Sponsorship breakdown

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1 sponsors · 4 co-sponsors · 542 not signed on

Sponsors (1)

Co-sponsors (4)

Not signed on (542)

542 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
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Frequently asked questions

What does HR 4177 do?
Expanding Opportunity Zones Act of 2021 This bill revises provisions relating to tax-exempt opportunity zones to increase the number of low-income communities that may be designated as qualified opportunity zones, and to extend the periods of election and deferral of gain invested with respect to such zones.
Who sponsors HR 4177?
HR 4177 is sponsored by Hagedorn, Jim (Republican), Balderson, Troy (Republican), Hinson, Ashley (Republican), Duncan, Jeff (Republican), and Budd, Ted (Republican).
What is the current status of HR 4177?
This bill died with 117th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track HR 4177?
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Last checked for changes 3 months ago · updated continuously

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