---
kind: "section"
citation: "26 U.S.C. § 6039L"
title: "26"
title_heading: "Internal Revenue Code"
number: "6039L"
heading: "Information required from qualified opportunity zone businesses and qualified rural opportunity zone businesses"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6039L"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 61 — Information and Returns"
  - "Subchapter A — Returns and Records"
  - "Part III — Information Returns"
  - "Subpart A — Information Concerning Persons Subject to Special Provisions"
---

# §6039L. Information required from qualified opportunity zone businesses and qualified rural opportunity zone businesses

- (a) **In general—** Every applicable qualified opportunity zone business shall furnish to the qualified opportunity fund described in [subsection (b)](#b) a written statement at such time, in such manner, and setting forth such information as the [Secretary](/usc/26/7701.md?p=a-11-B) may by regulations prescribe for purposes of enabling such qualified opportunity fund to meet the requirements of [section 6039K(b)(5)](/usc/26/6039K.md?p=b-5).
- (b) **Applicable qualified opportunity zone business—** For purposes of [subsection (a)](#a), the term “applicable qualified opportunity zone business” means any qualified opportunity zone business—
  - (1) which is a [trade or business](/usc/26/7701.md?p=a-26) of a qualified opportunity fund,
  - (2) in which a qualified opportunity fund holds qualified opportunity zone [stock](/usc/26/7701.md?p=a-7), or
  - (3) in which a qualified opportunity fund holds a qualified opportunity zone [partnership](/usc/26/7701.md?p=a-2) interest.
- (c) **Other terms—** Any term used in this section which is also used in subchapter Z of [chapter 1](/usc/26/chstA/ch1.md) shall have the meaning given such term under such subchapter.
- (d) **Application to qualified rural opportunity businesses—** Every applicable qualified rural opportunity zone business (as defined in [subsection (b)](#b) determined after application of the substitutions described in this sentence) shall furnish the written statement required under [subsection (a)](#a), applied—
  - (1) by substituting “qualified rural opportunity” for “qualified opportunity” each place it appears, and
  - (2) by treating any reference (after the application of [paragraph (1)](#d-1)) to qualified rural opportunity zone [stock](/usc/26/7701.md?p=a-7), a qualified rural opportunity zone [partnership](/usc/26/7701.md?p=a-2) interest, or a qualified rural opportunity zone business as [stock](/usc/26/7701.md?p=a-7), an interest, or a business, respectively, described in subclause (I) or (II), as the case may be, of [section 1400Z–2(b)(2)(C)(i)](/usc/26/1400Z–2.md).

## Source credit

(Added Pub. L. 119–21, title VII, § 70421(d)(1), July 4, 2025, 139 Stat. 229.)

## Notes

### Statutory Notes and Related Subsidiaries

### Effective Date

Section applicable to taxable years beginning after July 4, 2025, see section 70421(d)(5) of Pub. L. 119–21, set out as an Effective Date of 2025 Amendment note under section 6011 of this title.