Title 26 › Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter U— - Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas › Part PART I— - DESIGNATION › § 1393
It says which federal official handles nominations, what counts as rural or urban, and how some key words are used. It says HUD handles urban nominations and the Agriculture Secretary handles rural ones. It bars empowerment zones or enterprise communities from covering any part of an Indian reservation. It also says population and poverty numbers come from the most recent decennial census. Appropriate Secretary — HUD for urban areas, Agriculture for rural areas. Rural area — outside a metropolitan statistical area or labeled rural by the Agriculture Secretary after talking with the Commerce Secretary. Urban area — any area not rural. Indian reservation — has the meaning given in section 168(j)(6). Local government — a county, city, town, township, parish, village, or similar local unit, alone or combined and recognized by the appropriate Secretary. Nominated area — an area put forward by one or more local governments and the state(s) for designation under section 1391. Multiple governments — if more than one state or local government nominates an area, the rules apply to all of them. State nomination by economic development corporation — an area is treated as nominated by the state and a local government if a state-chartered economic development corporation nominates it. Empowerment zone and enterprise community — mean areas designated under section 1391. Population and poverty rate — use the most recent decennial census data.
Full Legal Text
Internal Revenue Code — Source: USLM XML via OLRC
Legislative History
Reference
Citation
26 U.S.C. § 1393
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73