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TREAS/IRS RIN: 1545-BQ31 Publication ID: Spring 2024 
Title: Decertification of Qualified Opportunity Funds 
Abstract:

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
Timetable:
Action Date FR Cite
NPRM  07/00/2024 
Additional Information: REG-119422-21 (NPRM) Drafter attorney: Dominic Dimattia, (202) 317-4718 Reviewer attorney: Kyle Griffin, (202) 317-7006 Treasury attorney: Colin Campbell (202) 622-2721 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
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4052,
Washington, DC 20772
Phone:202 317-4718
Fax:855 576-2339
Email: dominic.d.dimattia@irscounsel.treas.gov