extent known by such corporation, partnership, or fund, the number of residential rental units that are part of such property which are occupied by individuals whose income is 50 percent or less of area median gross income (within the meaning of section 42(g)(1)(A)). (C) With respect to any property held by such corporation, partnership or fund, and used in such trade or business, the qualified opportunity zone in which such property is primarily used and the aggregate value of the investment in such property used in such zone, separately stated with respect to each of the following categories of property (and separately stated with respect to each such category on the basis of whether such property is owned or leased): (i) Real property (including improvements to real property). (ii) Improvements to real property. (iii) Tangible personal property. (iv) Intangible property (excluding leases of real or tangible personal property). (v) Any other property. (D) The number of employees (stated in full-time equivalents) employed in such trade or business. (4) Other information Such other information as the Secretary may reasonably require. (c) Definitions and special rules For purposes of this section— (1) In general Any term used in this section which is also used in subchapter Z of chapter 1 shall have the meaning given such term in such subchapter. (2) Measurement date The term measurement date means— (A) the date referred to in subparagraph (A) of section 1400Z–2(d)(1), and (B) the date referred to in subparagraph (B) of such section. (3) Reporting period The term reporting period means the taxable year for which the report under this section is made. (d) Regulations The Secretary shall prescribe such regulations as may be necessary to carry out the purposes of this section, including the time and manner of filing the return required under subsection (a). (e) Public availability of returns Annual returns filed under this section shall be made available by the Secretary to the public as soon as practicable in a