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The Department of Treasury issued a request for information seeking input as it considers data collection and tracking of Opportunity Zone investments. Brett Theodos and Brady Meixell suggest a set of transaction-level reporting metrics that would answer the “who,” “what,” “when,” “where,” and “how much” of Opportunity Zone investing. Their comment also details the need for data collection not via a tax form to allow for easier public dissemination of data. Theodos and Meixell suggest that Treasury needs to dedicate staff and attention to ensure transaction-level data collection is complete and high quality, and that this information once collected, is released to the public.