26 U.S.C. § 1400
Section 1400 · Establishment of DC Zone
Current version, with additions and removals from the October 4, 2004 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).
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”.
For purposes of this subchapter and for purposes of applying subchapter U with respect to the DC Zone, section 1397C shall be applied without regard to subsections (b)(6) and (c)(5) thereof.
For purposes of this subchapter and for purposes of applying subchapter U with respect to the DC Zone, section 1397C shall be applied without regard to subsections (b)(6) and (c)(5) thereof.
(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