II 115th CONGRESS 1st Session S. 293 IN THE SENATE OF THE UNITED STATES February 2, 2017 Mr. Scott (for himself, Mr. Booker , Mr. Blunt , Mr. Bennet , Mr. Graham , Mr. Coons , Mrs. Capito , Mrs. Gillibrand , Mr. Peters , Mr. Gardner , Mr. Young , and Mr. Warner ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to provide for the deferral of inclusion in gross income for capital gains reinvested in opportunity zones.