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TREAS/IRS

RIN: 1545-BP50

Publication ID: Spring 2021

Title: Foreign Investors in Qualified Opportunity Zones
Abstract: Proposed revisions to the regulations under section 1400Z-2 addressing eligibility requirements for foreign persons eligible to defer gain under section 1400Z-2(a).
Agency: Department of the Treasury(TREAS)	Priority: Substantive, Nonsignificant
RIN Status: Previously published in the Unified Agenda	Agenda Stage of Rulemaking: Proposed Rule Stage
Major: No	Unfunded Mandates: No
CFR Citation: 26 CFR 1.1400Z2(a)-1
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 1400Z-2(e)(4)

Legal Deadline: None

Timetable:

Action	Date	FR Cite
NPRM	05/00/2021

Additional Information: REG-121095-19 (NPRM) Drafter attorney: Milton Cahn (202) 317-4934 Reviewer attorney: Kenneth Jeruchim (202) 317-54484 Treasury attorney: Kamela Nelan (202) 622-1540 CC:INTL:B04
Regulatory Flexibility Analysis Required: No	Government Levels Affected: None
Small Entities Affected: No	Federalism: No
Included in the Regulatory Plan: No
International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest.
RIN Data Printed in the FR: No
Agency Contact: Milton M. Cahn Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6939 Fax:855 576-9225 Email: milton.m.cahn@irscounsel.treas.gov