H.R. 9911 — Shipbuilding Investment and Workforce Act

This section establishes a process for designating up to 100 maritime prosperity zones—population census tracts determined suitable for maritime industries—as qualified opportunity zones. It restricts tax benefits to property and businesses substantially connected to maritime activities (including those under specified 2022 NAICS codes such as ship building, port support, and deep-sea freight), provides a basis increase for investments in qualified maritime prosperity funds, and takes effect after December 31, 2026.