To amend the Internal Revenue Code of 1986 to establish special rules for capital gains invested in rural opportunity zones.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to establish special rules for capital gains invested in rural opportunity zones., changes federal law or congressional policy affecting financial institutions, investors, and borrowers. The main policy domain is Finance, Transportation, Environment.
Who Benefits and How
financial institutions, investors, and borrowers may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.
Who Bears the Burden and How
federal implementing agencies, financial institutions, investors, and borrowers may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.
Key Provisions
- Section HD4B0345364DB44C980675FF3E01BAB9A: 1. Short title This Act may be cited as the Rural Opportunity Zone and Investment Act.
- Section HA4C1B186DB864E9CBA76A243C848699A: 2. Establishment of special rules for capital gains invested in rural opportunity zones Subchapter Z of chapter 1 of the Internal Revenue Code of 1986 is...
- Section H5C13E1ADF4D54FAF8CCA9C19380A006B: 1400Z–3. Special rules for capital gains invested in rural opportunity zones In the case of capital gain from the sale to, or exchange with, an unrelated...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to establish special rules for capital gains invested in rural opportunity zones., changes federal law or congressional policy affecting financial institutions, investors, and borrowers.
Key Policy Areas
Finance, Transportation, Environment
Primary Purpose
This bill, To amend the Internal Revenue Code of 1986 to establish special rules for capital gains invested in rural opportunity zones., changes federal law or congressional policy affecting financial institutions, investors, and borrowers.
Policy Domains
Whole bill
Identified Gains
- financial institutions, investors, and borrowers
Identified Costs
- federal implementing agencies
- financial institutions, investors, and borrowers
Sponsors
Legislative Progress
IntroducedMr. Ferguson (for himself, Mrs. Miller of West Virginia, Mr. …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "the_secretary"
- → The Secretary identified in the operative section
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
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