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139 STAT. 228 PUBLIC LAW 119–21—JULY 4, 2025 ‘‘(C) the population census tract or population census tracts in which the qualified opportunity zone business property of such corporation or partnership is located, ‘‘(D) the amount of the investment in such stock or partnership interest as of each date described in section 1400Z–2(d)(1), ‘‘(E) the value of tangible property held by such cor- poration or partnership on each such date which is owned by such corporation or partnership, ‘‘(F) the value of tangible property held by such cor- poration or partnership on each such date which is leased by such corporation or partnership, ‘‘(G) the approximate number of residential units (if any) for any real property held by such corporation or partnership, and ‘‘(H) the approximate average monthly number of full- time equivalent employees of such corporation or partner- ship for the year (within numerical ranges identified by the Secretary) or such other indication of the employment impact of such corporation or partnership as determined appropriate by the Secretary, ‘‘(6) with respect to the items of qualified opportunity zone business property held by the qualified opportunity fund— ‘‘(A) the North American Industry Classification System (NAICS) code that applies to the trades or businesses in which such property is held, ‘‘(B) the population census tract in which the property is located, ‘‘(C) whether the property is owned or leased, ‘‘(D) the aggregate value of the items of qualified oppor- tunity zone property held by the qualified opportunity fund as of each date described in section 1400Z–2(d)(1), and ‘‘(E) in the case of real property, the number of residen- tial units (if any), ‘‘(7) the approximate average monthly number of full-time equivalent employees for the year of the trades or businesses of the qualified opportunity fund in which qualified opportunity zone business property is held (within numerical ranges identi- fied by the Secretary) or such other indication of the employ- ment impact of such trades or businesses as determined appro- priate by the Secretary, ‘‘(8) with respect to each person who disposed of an invest- ment in the qualified opportunity fund during the year— ‘‘(A) the name, address, and taxpayer identification number of such person, ‘‘(B) the date or dates on which the investment disposed was acquired, and ‘‘(C) the date or dates on which any such investment was disposed and the amount of the investment disposed, and ‘‘(9) such other information as the Secretary may require. ‘‘(c) STATEMENT REQUIRED TO BE FURNISHED TO INVESTORS.— Every person required to make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return by reason of subsection (b)(8) (at such time and in such manner as the Secretary may prescribe) a written statement showing—