OPPORTUNITY ZONES RULE FOR PUERTO RICO.

SEC. 41115. OPPORTUNITY ZONES RULE FOR PUERTO RICO. (a) In General Subsection (b) of section 1400Z–1 is amended by adding at the end the following new paragraph: “(3) Special rule for puerto rico Each population census tract in Puerto Rico that is a low- income community shall be deemed to be certified and designated as a qualified opportunity zone, effective on the date of the enactment of Public Law 115–97.” . (b) Conforming Amendment Section 1400Z–1(d)(1) is amended by inserting “and subsection (b)(3)” after “paragraph (2)”.