constitutional home rule city
Defined in 2 places of the United States Code.
For purposes of this paragraph, the term “constitutional home rule city” has the meaning given such term by section 146(d)(3)(C).
Source
- 1994–present26 U.S.C. § 42Internal Revenue Code · Low-income housing credit · for purposes of this section
For purposes of this section, the term “constitutional home rule city” means, with respect to any calendar year, any political subdivision of a State which, under a State constitution which was adopted in 1970 and effective on July 1, 1971, had home rule powers on the 1st day of the calendar year.
Source
- 1994–present26 U.S.C. § 146Internal Revenue Code · Volume cap · for purposes of this section