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139 STAT. 231 PUBLIC LAW 119–21—JULY 4, 2025 a multiple of $10, such dollar amount shall be rounded to the next lowest multiple of $10. ‘‘(B) ASSET THRESHOLD.—If the $10,000,000 dollar amount in subsection (b)(2), after being increased under paragraph (1), is not a multiple of $10,000, such dollar amount shall be rounded to the next lowest multiple of $10,000. ‘‘(C) OTHER DOLLAR AMOUNTS.—If any dollar amount in subsection (b) or (c) (other than any amount to which subparagraph (A) or (B) applies), after being increased under paragraph (1), is not a multiple of $1,000, such dollar amount shall be rounded to the next lowest multiple of $1,000.’’. (B) INFORMATION REQUIRED TO BE SENT TO OTHER TAX- PAYERS.—Section 6724(d)(2), as amended by the preceding provisions of this Act, is amended— (i) by striking ‘‘or’’ at the end of subparagraph (LL), (ii) by striking the period at the end of subpara- graph (MM) and inserting a comma, and (iii) by inserting after subparagraph (MM) the fol- lowing new subparagraphs: ‘‘(NN) section 6039K(c) (relating to disposition of quali- fied opportunity fund investments), or ‘‘(OO) section 6039L (relating to information required from certain qualified opportunity zone businesses and qualified rural opportunity zone businesses).’’. (3) ELECTRONIC FILING.—Section 6011(e) is amended by adding at the end the following new paragraph: ‘‘(8) QUALIFIED OPPORTUNITY FUNDS AND QUALIFIED RURAL OPPORTUNITY FUNDS.—Notwithstanding paragraphs (1) and (2), any return filed by a qualified opportunity fund or qualified rural opportunity fund under section 6039K shall be filed on magnetic media or other machine-readable form.’’. (4) CLERICAL AMENDMENTS.— (A) The table of sections for subpart A of part III of subchapter A of chapter 61 is amended by inserting after the item relating to section 6039J the following new items: ‘‘Sec. 6039K. Returns with respect to qualified opportunity funds and qualified rural opportunity funds. ‘‘Sec. 6039L. Information required from qualified opportunity zone businesses and qualified rural opportunity zone businesses.’’. (B) The table of sections for part II of subchapter B of chapter 68 is amended by inserting after the item relating to section 6725 the following new item: ‘‘Sec. 6726. Failure to comply with information reporting requirements relating to qualified opportunity funds and qualified rural opportunity funds.’’. (5) EFFECTIVE DATE.—The amendments made by this sub- section shall apply to taxable years beginning after the date of the enactment of this Act. (e) SECRETARY REPORTING OF DATA ON OPPORTUNITY ZONE AND RURAL OPPORTUNITY ZONE TAX INCENTIVES.— (1) IN GENERAL.—In addition to amounts otherwise avail- able, there is appropriated, out of any money in the Treasury not otherwise appropriated, $15,000,000, to remain available until September 30, 2028, for necessary expenses of the Internal Appropriation authorization. Expiration date. 26 USC 6039K note. 26 USC 6011 note. 26 USC prec. 6721. 26 USC prec. 6031.