1. Short title This Act may be cited as the Opportunity Zone Reporting and Reform Act . 2. Information reporting on qualified opportunity funds (a) In general (1) Filing requirements for funds and investors Subpart A of part III of subchapter A of chapter 61 of the Internal Revenue Code of 1986 is amended by inserting after section 6039J the following new sections: 6039K. Returns with respect to qualified opportunity funds (a) In general Every qualified opportunity fund shall file an annual return (at such time and in such manner as the Secretary may prescribe) containing the information described in subsection (b). (b) Information from funds The information described in this subsection is— (1) the name, address, and taxpayer identification number of the qualified opportunity fund and the uniform resource locator (URL) for the website for such fund, (2) the value of all property held by the fund as of each date described in section 1400Z–2(d)(1), (3) the value of— (A) qualified opportunity zone stock held by the fund on each such date, (B) qualified opportunity zone partnership interests held by the fund on each such date, (C) qualified opportunity zone business property held by the fund on each such date, (D) tangible property not described in subparagraphs (A), (B), or (C) and held by the fund on each such date, and (E) intangible property (including cash and cash equivalents) not described in subparagraphs (A), (B), or (C) and held by the fund on each such date, (4) the name, address, and taxpayer identification number of— (A) each corporation in which the qualified opportunity fund owns stock, and (B) each partnership in which the qualified opportunity fund owns a capital or profits interest, (5) with respect to each qualified opportunity zone business which is conducted by the qualified opportunity fund, by a corporation in which the qualified opportunity fund owns stock, or by a partnership in which the qualified opportunity fund owns a capital or profits interest— (A) the identity of the entity conducting