1545-BQ31 202304 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Decertification of Qualified Opportunity Funds

Promulgation of regulations to permit entities to revoke their election to certify as qualified opportunity funds and regulations to permit the IRS to revoke the election.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No 26 CFR 1.1400Z2(d)-1 26 CFR 1.1400Z2(f)-1 26 U.S.C. 7805 26 U.S.C. 1400Z-2 No NPRM 12/00/2023 REG-119422-21 (NPRM) Drafter attorney: Dominic Dimattia (202) 317-4718 Reviewer attorney: Erika Reigle (202) 317-7006 Treasury attorney: Michael Novey (202) 622-1339 CC: ITA Undetermined None No No No Dominic Dimattia Attorney 1545 Internal Revenue Service IRS 202 317-4718 855 576-2339 dominic.d.dimattia@irscounsel.treas.gov 1111 Constitution Avenue NW, Room 4052, Washington DC 20772