Brownfield industrial site The term brownfield industrial site means a population census tract that includes real property the expansion, redevelopment, or reuse of which may be complicated by the presence or potential presence of a hazardous substance or pollutant or contaminant, including real property covered by a prospective purchaser agreement or similar agreement entered into by the Environmental Protection Agency or the appropriate State authority. (B) Hazardous substance The term hazardous substance means— (i) a hazardous substance as defined in section 101(14) of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 ( 42 U.S.C. 9601(14) ), or (ii) petroleum or a petroleum product. (C) Pollutant or contaminant The term pollutant or contaminant has the meaning given such term in section 101(33) of such Act. . II Information reporting requirements 201. Information reporting on qualified opportunity funds (a) In general (1) Filing requirements for funds and investors Subpart A of part III of subchapter A of chapter 61 of the Internal Revenue Code of 1986 is amended by inserting after section 6039J the following new sections: 6039K. Returns with respect to qualified opportunity funds (a) In general Every qualified opportunity fund shall file an annual return (at such time and in such manner as the Secretary may prescribe) containing the information described in subsection (b). (b) Information from qualified opportunity funds The information described in this subsection is— (1) the name, address, and taxpayer identification number of the qualified opportunity fund, (2) whether the qualified opportunity fund is organized as a corporation or a partnership, (3) the value of the total assets held by the qualified opportunity fund as of each date described in section 1400Z–2(d)(1), (4) the value of all qualified opportunity zone property held by the qualified opportunity fund on each such date, (5) with respect to each investment held by the qualified opportunity fund in qualified