II 116th CONGRESS 1st Session S. 2994 IN THE SENATE OF THE UNITED STATES December 5, 2019 Mr. Scott of South Carolina (for himself, Mr. Grassley , Mr. Young , Mr. Gardner , Ms. Ernst , Mr. Cassidy , Mr. Rubio , and Mrs. Capito ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to require information reporting with respect to the qualified opportunity zone tax incentives enacted by the 2017 tax reform legislation, to require public reports related to such tax incentives, and for other purposes.