HR 5252
116th Congress
House
Taxation
Business investment and capital
Economic development
Income tax deferral
Income tax exclusion
To amend the Internal Revenue Code of 1986 to repeal opportunity zones.
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Dec 5, 2019
Sponsor introductory remarks on measure. (CR H9286)
Nov 22, 2019
Referred to the House Committee on Ways and Means.
Nov 22, 2019
Introduced in House
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Plain-English summary
This bill repeals the investment tax incentive known as qualified opportunity zones on the day after the enactment date of this bill and also repeals the special basis rule for investments in such zones held for at least 10 years.
What's happening now
Sponsor introductory remarks on measure. (CR H9286)
Bill text
1 version
- Introduced in House Formatted Text PDF Formatted XML
Committees of jurisdiction
1
Cosponsors
1
Cite this page
U.S. Congress. (2026). H.R. 5252: To amend the Internal Revenue Code of 1986 to repeal opportunity zones.. 116th Congress. Open America. https://openamerica.io/bill/116-HR-5252/
"H.R. 5252: To amend the Internal Revenue Code of 1986 to repeal opportunity zones.." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-5252/.
H.R. 5252, 116th Cong. (2026), https://openamerica.io/bill/116-HR-5252/.
[H.R. 5252: To amend the Internal Revenue Code of 1986 to repeal opportunity zones.](https://openamerica.io/bill/116-HR-5252/)