News / Rule changes
Correction moves the OZ fund reporting comment deadline to October 26, 2026
What changed and who it affects: A Federal Register correction changes the comment deadline on the proposed OZ information-reporting rules (REG-116506-25) from October 16 to October 26, 2026. Affects funds, OZ businesses and advisers who plan to comment.
The correction (FR Doc. C1-2026-18574, 91 FR 61175) amends the DATES section of the September 11, 2026 proposed rule: "October 16, 2026" should read "October 26, 2026".
Nothing else in the proposed rule changed.
Primary sources
On Opportunity Zone Invest
Checked against the source on October 14, 2026. This page summarizes the official document; it is not tax advice.