or less of area median income. . (2) Effective date The amendments made by this subsection shall take effect as if included in section 13823 of Public Law 115–97 . (d) Treatment of leased property (1) In general Section 1400Z–2(d)(2)(D)(i)(I) of the Internal Revenue Code of 1986 is amended by inserting or under a lease (other than a lease from a related person) entered into after December 31, 2017, after December 31, 2017, . (2) Effective date The amendment made by this subsection shall take effect as if included in section 13823 of Public Law 115–97 . (e) Correction relating to original use of qualified opportunity zone business property (1) In general Section 1400Z–2(d)(2)(D)(i)(II) of the Internal Revenue Code of 1986 is amended by striking in the qualified opportunity zone . (2) Effective date The amendment made by this subsection shall take effect as if included in section 13823 of Public Law 115–97 . (f) Modification of determination of substantial improvement of qualified opportunity zone business property (1) In general Section 1400Z–2(d)(2)(D)(ii) of the Internal Revenue Code of 1986 is amended by inserting (including land) after adjusted basis of such property . (2) Effective date The amendment made by this subsection shall take effect as if included in section 13823 of Public Law 115–97 . 7. 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. 8. 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