management services For purposes of subparagraph (A), the term aircraft management services includes— (i) assisting an aircraft owner with administrative and support services, such as scheduling, flight planning, and weather forecasting, (ii) obtaining insurance, (iii) maintenance, storage and fueling of aircraft, (iv) hiring, training, and provision of pilots and crew, (v) establishing and complying with safety standards, and (vi) such other services as are necessary to support flights operated by an aircraft owner. (C) Lessee treated as aircraft owner (i) In general For purposes of this paragraph, the term aircraft owner includes a person who leases the aircraft other than under a disqualified lease. (ii) Disqualified lease For purposes of clause (i), the term disqualified lease means a lease from a person providing aircraft management services with respect to such aircraft (or a related person (within the meaning of section 465(b)(3)(C)) to the person providing such services), if such lease is for a term of 31 days or less. (D) Pro rata allocation In the case of amounts paid to any person which (but for this subsection) are subject to the tax imposed by subsection (a), a portion of which consists of amounts described in subparagraph (A), this paragraph shall apply on a pro rata basis only to the portion which consists of amounts described in such subparagraph. . (b) Effective date The amendment made by this section shall apply to amounts paid after the date of the enactment of this Act. 13823. Opportunity zones (a) In general Chapter 1 is amended by adding at the end the following: Z Opportunity Zones Sec. 1400Z–1. Designation. Sec. 1400Z–2. Special rules for capital gains invested in opportunity zones. 1400Z–1. Designation (a) Qualified opportunity zone defined For the purposes of this subchapter, the term qualified opportunity zone means a population census tract that is a low-income community that is designated as a qualified opportunity zone. (b) Designation (1) Governor (A) In general For purposes of