# Prop. Treas. Reg. § 301.6722-1: Failure to furnish correct payee statements.

Proposed regulation, not in force. REG-115420-18, 91 FR 57968, published 2026-09-11 <https://www.federalregister.gov/documents/2026/09/11/2026-18574/information-reporting-regarding-qualified-opportunity-zones-and-updated-qualified-opportunity-fund>. Interprets 26 U.S.C. § 6722.

Par. 13. Section 301.6722-1 is amended by: 1. Removing the word “or” from the end of paragraph (e)(2)(xxxvii); and 2. Adding paragraphs (e)(2)(xxxix) and (xl), and (g)(2)(iii). The additions read as follows:

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(e) * * *

(2) * * *

(xxxix) Section 6039K(c) (relating to reporting of investor dispositions and voluntary decertifications with respect to qualified opportunity funds); or

(xl) Section 6039L (relating to information required from certain qualified opportunity zone businesses).

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(g) * * *

(2) * * *

(iii) Paragraphs (e)(2)(xxxix) and (xl) of this section apply with respect to payee statements required to be furnished on or after [date of publication of final regulations in the Federal Register ].