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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.

Introduced: November 22, 2019 Introduced by: Tlaib, Rashida Democratic · Michigan See on congress.gov
This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 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 Congressional Research Service

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 December 5, 2019

Sponsor introductory remarks on measure. (CR H9286)

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
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/
MLA
"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/.
Bluebook (legal)
H.R. 5252, 116th Cong. (2026), https://openamerica.io/bill/116-HR-5252/.
Markdown link
[H.R. 5252: To amend the Internal Revenue Code of 1986 to repeal opportunity zones.](https://openamerica.io/bill/116-HR-5252/)
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