Sec. 41115. OPPORTUNITY ZONES RULE FOR PUERTO RICO
95 words·~1 min read·
/statute-compilations/comps-14173/sec-41115A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
## SEC. 41115 OPPORTUNITY ZONES RULE FOR PUERTO RICO ###
(a)In General Subsection
(b)of section 1400Z–1 is amended by adding at the end the following new paragraph: > > #### “(3) Special rule for puerto rico > > Each population census tract in Puerto Rico that is a low- income community shall be deemed to be certified and designated as a qualified opportunity zone, effective on the date of the enactment of Public Law 115–97.” > . ###
(b)Conforming Amendment Section 1400Z–1(d)(1) is amended by inserting “and subsection (b)(3)” after “paragraph (2)”.
Connectionstraces to 1
Traces to 1 document
Citation graph
cites case law
Sec. 41115
OPPORTUNITY ZONES RULE FOR PUERTO RICO
Cites 1Cited by 0 across 0 sources