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TREAS/IRS RIN: 1545-BR96 Publication ID: 2026 
Title: ●Permanent Renewal and Enhancement of Opportunity Zones 
Abstract:

These proposed regulations will implement the revisions to Internal Revenue Code sections 1400Z-1 and 1400Z-2, which was revised by the One Big Beautiful Bill Act, Pub. L. No. 119-21, 139 Stat. (July 4, 2025)

 
Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 1400Z-1    26 U.S.C. 1400Z-2    Pub. L.119-21   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/00/2026 
Additional Information: Drafting attorney: Maria Castillo Valle, (202) 317- 4395 Reviewing attorney: Kyle Griffin, (202) 317-4720 Treasury attorney: Shamik Trivedi (202) 622-6288 CC: ITA
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Maria Castillo Valle
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue, NW,
Washington, DC 20224
Phone:202 317-4395
TDD Phone:855 576-2339
Email: maria.castillo-valle@irscounsel.treas.gov