101. Modification of population census tracts designated as qualified opportunity zones Section 1400Z–1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (g) Disqualification of certain population census tracts (1) In general Except as provided in paragraph (5), any disqualified census tract shall not be treated as a qualified opportunity zone for any period after the date that is 30 days after the date on which the Secretary publishes the final list of disqualified census tracts under paragraph (4)(B). (2) Replacement zones (A) In general The chief executive officer of a State shall nominate additional population census tracts to replace any population census tract the designation of which as a qualified opportunity zone was terminated by reason of paragraph (1). Except as otherwise provided in this paragraph, the rules of subsections (b), (c), (d), and (f) shall apply to any population census tract nominated under this paragraph. (B) Consultation No population census tract nominated under subparagraph (A) may be designated as a qualified opportunity zone unless the chief executive officer of the State certifies in writing to the Secretary that the chief executive officer has consulted with the chief executive officer (or the equivalent) of each local jurisdiction in which the population census tract is located. (C) Special rules For purposes of this subchapter— (i) any population census tract which is a disqualified census tract (as defined in paragraph (3) without regard to subparagraph (A)(i) thereof) may not be nominated as a qualified opportunity zone under this paragraph, (ii) the determination period with respect to a nomination under subparagraph (A) shall be the 45-day period beginning on the date on which the Secretary publishes the final list of disqualified census tracts under paragraph (4)(B), as extended under subsection (b)(2), and (iii) the period for which any such designation is in effect shall be the period beginning on the date such