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139 STAT. 232 PUBLIC LAW 119–21—JULY 4, 2025 Revenue Service to make the reports described in paragraph (2). (2) REPORTS.—As soon as practical after the date of the enactment of this Act, and annually thereafter, the Secretary of the Treasury, or the Secretary’s delegate (referred to in this section as the ‘‘Secretary’’) shall make publicly available a report on qualified opportunity funds. (3) INFORMATION INCLUDED.—The report required under paragraph (2) shall include, to the extent available, the fol- lowing information: (A) The number of qualified opportunity funds. (B) The aggregate dollar amount of assets held in qualified opportunity funds. (C) The aggregate dollar amount of investments made by qualified opportunity funds in qualified opportunity fund property, stated separately for each North American Industry Classification System (NAICS) code. (D) The percentage of population census tracts des- ignated as qualified opportunity zones that have received qualified opportunity fund investments. (E) For each population census tract designated as a qualified opportunity zone, the approximate average monthly number of full-time equivalent employees of the qualified opportunity zone businesses in such qualified opportunity zone for the preceding 12-month period (within numerical ranges identified by the Secretary) or such other indication of the employment impact of such qualified opportunity fund businesses as determined appropriate by the Secretary. (F) The percentage of the total amount of investments made by qualified opportunity funds in— (i) qualified opportunity zone property which is real property; and (ii) other qualified opportunity zone property. (G) For each population census tract, the aggregate approximate number of residential units resulting from investments made by qualified opportunity funds in real property. (H) The aggregate dollar amount of investments made by qualified opportunity funds in each population census tract. (4) ADDITIONAL INFORMATION.— (A) IN GENERAL.—Beginning with the report submitted under paragraph (2) for the 6th year after the date of the enactment of this Act, the Secretary shall include in such report the impacts and outcomes of a designation of a population census tract as a qualified opportunity zone as measured by economic indicators, such as job cre- ation, poverty reduction, new business starts, and other metrics as determined by the Secretary. (B) SEMI-DECENNIAL INFORMATION.— (i) IN GENERAL.—In the case of any report sub- mitted under paragraph (2) in the 6th year or the 11th year after the date of the enactment of this Act, the Secretary shall include the following information: (I) For population census tracts designated as a qualified opportunity zone, a comparison (based Effective date.