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TREAS/IRS RIN: 1545-BQ31 Publication ID: Fall 2023 
Title: 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.

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(d)-1    26 CFR 1.1400Z2(f)-1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 1400Z-2   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2023 
Additional Information: REG-119422-21 (NPRM) Drafter attorney: Dominic Dimattia, (202) 317-4718 Reviewer attorney: Kyle Griffin, (202) 317-7006 Treasury attorney: Michael Novey, (202) 622-1339 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:
Dominic Dimattia
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4052,
Washington, DC 20772
Phone:202 317-4718
Fax:855 576-2339