To require the Secretary of the Treasury to collect data and issue a report on the opportunity zone tax incentives enacted by the 2017 tax reform legislation, and for other purposes.

This bill requires the Department of the Treasury to collect data and report to Congress on investments held by qualified opportunity funds. Treasury must also make certain information regarding the investments publicly available. Qualified opportunity funds are investment vehicles that are organized as either a partnership or a corporation and receive tax benefits for investing in certain low-income communities that have been designated as opportunity zones.