I 118th CONGRESS 1st Session H. R. 3906 IN THE HOUSE OF REPRESENTATIVES June 7, 2023 Mr. Ferguson (for himself, Mrs. Miller of West Virginia , Mr. Feenstra , and Mr. Kustoff ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to establish special rules for capital gains invested in rural opportunity zones.