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S 4780 116th Congress Senate Taxation Business investment and capital Capital gains tax Disaster relief and insurance Income tax deferral Income tax rates Louisiana Natural disasters Securities

Hurricane Laura Recovery Opportunity Zones Act

Introduced: October 1, 2020 Introduced by: Kennedy, John Republican · Louisiana See on congress.gov
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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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 1, 2020
Read twice and referred to the Committee on Finance.
Oct 1, 2020
Introduced in Senate
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 Plain-English summary Congressional Research Service

Hurricane Laura Recovery Opportunity Zones Act

This bill designates certain low-income community areas as qualified Hurricane Laura Recovery Opportunity Zones. Such zones are areas for which a major disaster has been declared before September 30, 2020, and which have been determined by the President to warrant individual or public assistance by reason of Hurricane Laura.

The bill sets forth special rules for the treatment of capital gains in Hurricane Laura Recovery Opportunity Zones. It also expresses the sense of Congress that the rate of tax on income from capital gains in effect on the enactment date of this bill should not be changed.

What's happening now October 1, 2020

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 4780: Hurricane Laura Recovery Opportunity Zones Act. 116th Congress. Open America. https://openamerica.io/bill/116-S-4780/
MLA
"S. 4780: Hurricane Laura Recovery Opportunity Zones Act." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-4780/.
Bluebook (legal)
S. 4780, 116th Cong. (2026), https://openamerica.io/bill/116-S-4780/.
Markdown link
[S. 4780: Hurricane Laura Recovery Opportunity Zones Act](https://openamerica.io/bill/116-S-4780/)
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