Title 26 › Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter U — Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas › PART I — DESIGNATION › § 1393
Sets simple rules and meanings used to pick and run empowerment zones and enterprise communities. The "appropriate Secretary" is the Secretary of Housing and Urban Development for areas in urban places and the Secretary of Agriculture for areas in rural places. A rural area is either outside a metropolitan statistical area (see section 143(k)(2)(B)) or one the Secretary of Agriculture, after talking with the Secretary of Commerce, says is rural. An urban area is any area that is not rural. No empowerment zone or enterprise community can include land inside an Indian reservation (see section 168(j)(6) for the reservation definition). "Local government" means counties, cities, towns, townships, parishes, villages, or similar state subdivisions, and any group of those the appropriate Secretary recognizes. A "nominated area" is an area put forward by one or more local governments and the state(s) for designation under section 1391. If several states or local governments join a nomination, the rules apply to all of them. A state-chartered economic development corporation can count as nominating for the state and local government. Population and poverty rates use the most recent decennial census. For tax purposes, "empowerment zone" and "enterprise community" are areas designated under section 1391.
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
Sep 22, 2026
Release point: 119-110