Skip to main content
HR 4055 118th Congress House Taxation

Opportunity Zones Enhancement Act of 2023

Introduced: June 13, 2023 Introduced by: Barr, Andy Republican · Kentucky See on congress.gov
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 13, 2023
Referred to the House Committee on Ways and Means.
Jun 13, 2023
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

Opportunity Zones Enhancement Act of 2023

This bill excludes from gross income, for income tax purposes, certain amounts of interest received by a depository institution on any loan to a qualified opportunity zone business (businesses located in economically-distressed communities that may qualify for preferential tax treatment, such as capital gains tax avoidance).

What's happening now June 13, 2023

Referred to the House Committee on Ways and Means.

 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. 4055: Opportunity Zones Enhancement Act of 2023. 118th Congress. Open America. https://openamerica.io/bill/118-HR-4055/
MLA
"H.R. 4055: Opportunity Zones Enhancement Act of 2023." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-HR-4055/.
Bluebook (legal)
H.R. 4055, 118th Cong. (2026), https://openamerica.io/bill/118-HR-4055/.
Markdown link
[H.R. 4055: Opportunity Zones Enhancement Act of 2023](https://openamerica.io/bill/118-HR-4055/)
Report a problem