26 U.S.C. § 1400
Section 1400 · Establishment of DC Zone
Current version, with additions and removals from the July 22, 1998 version.
For purposes of this title—
For purposes of this title—
(1) the applicable DC area is hereby designated as the District of Columbia Enterprise Zone, and
(1) the applicable DC area is hereby designated as the District of Columbia Enterprise Zone, and
(2) except as otherwise provided in this subchapter, the District of Columbia Enterprise Zone shall be treated as an empowerment zone designated under subchapter U.
(2) except as otherwise provided in this subchapter, the District of Columbia Enterprise Zone shall be treated as an empowerment zone designated under subchapter U.
For purposes of subsection (a), the term “applicable DC area” means the area consisting of—
For purposes of subsection (a), the term “applicable DC area” means the area consisting of—
(1) the census tracts located in the District of Columbia which are part of an enterprise community designated under subchapter U before the date of the enactment of this subchapter, and
(1) the census tracts located in the District of Columbia which are part of an enterprise community designated under subchapter U before the date of the enactment of this subchapter, and
(2) all other census tracts—
(2) all other census tracts—
(A) which are located in the District of Columbia, and
(A) which are located in the District of Columbia, and
(B) for which the poverty rate is not less than than 1 20 percent as determined on the basis of the 1990 census.
(B) for which the poverty rate is not less than than 1 20 percent as determined on the basis of the 1990 census.
For purposes of this subchapter, the terms “District of Columbia Enterprise Zone” and “DC Zone” mean the District of Columbia Enterprise Zone designated by subsection (a).
For purposes of this subchapter, the terms “District of Columbia Enterprise Zone” and “DC Zone” mean the District of Columbia Enterprise Zone designated by subsection (a).
(1) Employees whose principal place of abode is in District of Columbia
With respect to the DC Zone, section 1396(d)(1)(B) (relating to empowerment zone employment credit) shall be applied by substituting “the District of Columbia” for “such empowerment zone”.
With respect to the DC Zone, section 1396(d)(1)(B) (relating to empowerment zone employment credit) shall be applied by substituting “the District of Columbia” for “such empowerment zone”.
(2) No decrease of percentage in 2002
In the case of the DC Zone, section 1396 (relating to empowerment zone employment credit) shall be applied by substituting “20” for “15” in the table contained in section 1396(b). The preceding sentence shall apply only with respect to qualified zone employees, as defined in section 1396(d), determined by treating no area other than the DC Zone as an empowerment zone or enterprise community.
(1) In general
(1) In general
(2) Coordination with DC enterprise community designated under subchapter U
(2) Coordination with DC enterprise community designated under subchapter U