I 116th CONGRESS 2d Session H. R. 6513 IN THE HOUSE OF REPRESENTATIVES April 14, 2020 Mr. Riggleman (for himself, Mr. Reschenthaler , Mr. Ferguson , Mr. Steil , Mr. Burchett , and Mr. Tipton ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To defer the year of inclusion for certain capital gains invested in a qualified opportunity fund.

1. Deferral of gain invested in opportunity zone property extended to 2030 (a) In general Section 1400Z–2(b)(1)(B) is amended by striking December 31, 2026 and inserting December 31, 2030 . (b) Effective date The amendments made by this section shall apply to taxable years beginning after the date of enactment of this section.