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139 STAT. 233 PUBLIC LAW 119–21—JULY 4, 2025 on aggregate information) of the factors listed in clause (iii) between the 5-year period ending on the date of the enactment of Public Law 115– 97 and the most recent 5-year period for which data is available. (II) For population census tracts designated as a qualified opportunity zone, a comparison (based on aggregate information) of the factors listed in clause (iii) for the most recent 5-year period for which data is available between such population census tracts and similar population census tracts that were not designated as a quali- fied opportunity zone. (ii) CONTROL GROUPS.—For purposes of clause (i), the Secretary may combine population census tracts into such groups as the Secretary determines appro- priate for purposes of making comparisons. (iii) FACTORS LISTED.—The factors listed in this clause are the following: (I) The unemployment rate. (II) The number of persons working in the population census tract, including the percentage of such persons who were not residents in the population census tract in the preceding year. (III) Individual, family, and household poverty rates. (IV) Median family income of residents of the population census tract. (V) Demographic information on residents of the population census tract, including age, income, education, race, and employment. (VI) The average percentage of income of resi- dents of the population census tract spent on rent annually. (VII) The number of residences in the popu- lation census tract. (VIII) The rate of home ownership in the popu- lation census tract. (IX) The average value of residential property in the population census tract. (X) The number of affordable housing units in the population census tract. (XI) The number of new business starts in the population census tract. (XII) The distribution of employees in the population census tract by North American Industry Classification System (NAICS) code. (5) PROTECTION OF IDENTIFIABLE RETURN INFORMATION.— In making reports required under this subsection, the Sec- retary— (A) shall establish appropriate procedures to ensure that any amounts reported do not disclose taxpayer return information that can be associated with any particular taxpayer or competitive or proprietary information, and Procedures.