Law 115–97 . 6. Public list of qualified opportunity funds The Secretary of the Treasury (or the Secretary's delegate) shall maintain and make publicly available on the internet and at the offices of the Internal Revenue Service— (1) a list of investment vehicles that are certified as qualified opportunity funds (as defined in section 1400Z–2(d)(1) of the Internal Revenue Code of 1986) pursuant to the rules established under section 1400Z–2(e)(4)(A) of such Code, and (2) the name, address, and the uniform resource locator (URL) for the website for such fund. 7. GAO Report (a) In general Not later than each applicable date, the Comptroller General of the United States shall submit to Congress a report on the effectiveness of the provisions of subchapter Z of chapter 1 of the Internal Revenue Code of 1986 in achieving the policies of such provisions. (b) Matters included The reports submitted under subsection (a) shall include an analysis of— (1) the distribution of investments of qualified opportunity funds among qualified opportunity zones, (2) the distribution of such investments across different industries or investment purposes, (3) the impact of the designation of an area as a qualified opportunity zone on— (A) economic indicators, including employment, new business start-ups, and poverty reduction, (B) housing costs, and (C) income distribution among residents of such zones, (4) the economic benefits provided by such designations compared to economic costs, and (5) to the extent practicable, the impact of the provisions of such subchapter Z on low-income communities that have not been designated as qualified opportunity zones. (c) Definitions (1) Applicable date The term applicable date means— (A) the date that is 5 years after the date of the enactment of this Act, and (B) the date that is 10 years after the date of the enactment of this Act. (2) Other terms Any term used in this section which is also used in subchapter Z of chapter 1 of the Internal Revenue Code of 1986 shall have the meaning given such