News / Rule changes
Proposed rules: new OZ fund information reporting and QOF certification procedures (REG-116506-25)
What changed and who it affects: Proposed regulations would require qualified opportunity funds to file information returns and send statements to investors who dispose of interests, and OZ businesses to send statements to their funds. Affects QOF sponsors, OZ businesses and investors.
The notice of proposed rulemaking (91 FR 57968, document 2026-18574) would implement new statutory reporting requirements for qualified opportunity funds and qualified opportunity zone businesses, and update QOF certification and decertification procedures.
As published, comments were due October 16, 2026; a September 28 correction moved that date to October 26, 2026. The document schedules a telephonic public hearing for November 5, 2026 at 10:00 a.m. ET.
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.