each information return filed under section 6039K(a) at all times during the 3-year period beginning on the last day prescribed for filing the return (determined with regard to any extension of time for filing). (b) Exceptions from disclosure requirement The information made public under subsection (a) shall not include— (1) any taxpayer identification number included on the return, (2) the information described in paragraph (8) of section 6039K(b), and (3) such other information as identified by the Secretary to the extent the exclusion of such information is consistent with the purposes of this section. (c) Qualified opportunity fund For purposes of this section, the term qualified opportunity fund means a fund described in section 1400Z–2(d). . (2) Penalty (A) In general Section 6685 of such Code is amended— (i) by inserting or the requirements of section 6104A after section 6104 , and (ii) by striking for certain tax-exempt organizations in the heading thereof. (B) Conforming amendment The item relating to section 6685 in the table of sections for part I of subchapter B of chapter 68 of such Code is amended by striking for certain tax-exempt organizations . (3) Clerical amendment The table of sections for subchapter B of chapter 61 of such Code is amended by inserting after the item relating to section 6104 the following new item: Sec. 6104A. Publicity of information required from qualified opportunity funds. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 3. Modification of tracts qualified to be designated as qualified opportunity zones (a) Disqualification of certain census tracts (1) Census tracts with high median family income Paragraph (1) of section 1400Z–1(c) is amended to read as follows: (1) Low-income communities (A) In general Except as provided in subparagraph (B), the term low-income community has the same meaning as when used in section 45D(e). (B) Exception (i) In general Such term shall not include