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HR 3906 118th Congress House Taxation

Rural Opportunity Zone and Investment Act

Introduced: June 7, 2023 See on congress.gov
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This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) 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
Jun 7, 2023
Referred to the House Committee on Ways and Means.
Jun 7, 2023
Introduced in House
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 Plain-English summary Congressional Research Service

Rural Opportunity Zone and Investment Act

This bill provides for the deferral of tax until December 31, 2032, on capital gains invested in qualified rural opportunity zones. A qualified rural opportunity zone is any population census tract that is located in a rural county and is in persistent poverty.

What's happening now June 7, 2023

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Republican 4
R
Fischbach, Michelle
Minnesota · Jul 13, 2023
 R
Feenstra, Randy
Iowa · Jun 7, 2023
 R
Kustoff, David
Tennessee · Jun 7, 2023
 R
Miller, Carol D.
West Virginia · Jun 7, 2023
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3906: Rural Opportunity Zone and Investment Act. 118th Congress. Open America. https://openamerica.io/bill/118-HR-3906/
MLA
"H.R. 3906: Rural Opportunity Zone and Investment Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-HR-3906/.
Bluebook (legal)
H.R. 3906, 118th Cong. (2026), https://openamerica.io/bill/118-HR-3906/.
Markdown link
[H.R. 3906: Rural Opportunity Zone and Investment Act](https://openamerica.io/bill/118-HR-3906/)
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