N-2019-42: Amplification of Notice 2018-48 to Include Additional Puerto Rico Designated Qualified Opportunity Zones

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June 25, 2019

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Issue Number: N-2019-42

Inside This Issue

Notice 2019-42 amplifies Notice 2018-48, 2018-28 I.R.B. 9, which lists the population census tracts that the Secretary of the Treasury designated as qualified opportunity zones. Specifically, this notice adds two additional census tracts in Puerto Rico that have been designated as qualified opportunity zones under § 1400Z-1(b)(3) of the Internal Revenue Code.

Notice 2019-42 will be published in Internal Revenue Bulletin 2019-29 on July 15, 2019

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