Treasury Department Proposed Rule

C1-2026-18574: Information Reporting Regarding Qualified Opportunity Zones and Updated Qualified Opportunity Fund Certification and Decertification Procedures

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What this rule does

This proposed rule includes updates on how information regarding Qualified Opportunity Zones is reported and outlines the processes for certifying and decertifying Qualified Opportunity Funds. It corrects a date in a previous document, changing it from "October 16, 2026" to "October 26, 2026."

Plain-language description generated by AI — not the agency’s official summary, which we have not captured for this rule. Read the official text →

The rule, in full

127 words as published, September 28, 2026. View the original →

Federal Register, Volume 91 Issue 186 (Monday, September 28, 2026) [Federal Register Volume 91, Number 186 (Monday, September 28, 2026)] [Proposed Rules] [Page 61175] From the Federal Register Online via the Government Publishing Office [www.gpo.gov] [FR Doc No: C1-2026-18574] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 301 [REG-116506-25] RIN 1545-BR82 Information Reporting Regarding Qualified Opportunity Zones and Updated Qualified Opportunity Fund Certification and Decertification Procedures Correction In proposed rule document 2026-18574 beginning on page 57968 in the issue of Friday, September 11, 2026, make the following correction: On page 57968, in the first column, in the second line of the DATES section, ``October 16, 2026'' should read ``October 26, 2026''. [FR Doc. C1-2026-18574 Filed 9-25-26; 8:45 am] BILLING CODE 0099-10-D

What this changes

Amends 2 parts of the Code of Federal Regulations — the standing rules this notice rewrites.

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