amendments (A) The table of sections for subpart A of part III of subchapter A of chapter 61 is amended by inserting after the item relating to section 6039J the following new items: Sec. 6039K. Returns with respect to qualified opportunity funds and qualified rural opportunity funds. Sec. 6039L. Information required from certain qualified opportunity zone businesses and qualified rural opportunity zone businesses. . (B) The table of sections for part II of subchapter B of chapter 68 is amended by inserting after the item relating to section 6725 the following new item: Sec. 6726. Failure to comply with information reporting requirements relating to qualified opportunity funds and qualified rural opportunity funds. . (5) Effective date The amendments made by this subsection shall apply to taxable years beginning after the date of the enactment of this Act. (b) Reporting of data on opportunity zone and rural opportunity zone tax incentives (1) In general As soon as practical after the date of the enactment of this Act, and annually thereafter, the Secretary of the Treasury, or the Secretary’s delegate (referred to in this section as the Secretary ), in consultation with the Director of the Bureau of the Census and such other agencies as the Secretary determines appropriate, shall make publicly available a report on qualified opportunity funds. (2) Information included The report required under paragraph (1) shall include, to the extent available, the following information: (A) The number of qualified opportunity funds. (B) The aggregate dollar amount of assets held in qualified opportunity funds. (C) The aggregate dollar amount of investments made by qualified opportunity funds in qualified opportunity fund property, stated separately for each North American Industry Classification System (NAICS) code. (D) The percentage of population census tracts designated as qualified opportunity zones that have received qualified opportunity fund investments. (E) For each population census tract designated as a qualified