H.R. 2292

119th CONGRESS 1st Session

To amend the Internal Revenue Code of 1986 to establish special rules for capital gains invested in brownfield and superfund sites.

IN THE HOUSE OF REPRESENTATIVES · March 24, 2025 · Sponsor: Mr. Edwards · Committee: Committee on Ways and Means

Table of contents

• H.R. 2292
  • Sec. 1400Z–3. Special rules for capital gains invested in distressed opportunity zones.

Sec. 1400Z–3. Special rules for capital gains invested in distressed opportunity zones.