Section 10-1221.14 - Recovery zone designation(a) The Mayor may designate recovery zones pursuant to sections 1400U-1, 1400U-2, and 1400U-3 of the Internal Revenue Code of 1986, approved February 17, 2009 (123 Stat. 348; 26 U.S.C. §§ 1400U-1, 1400U-2, and 1400U-3 ).(b) Square 370, having been determined to be an area of general distress, is designated as a recovery zone.Sept. 19, 2006, D.C. Law 16-163, § 113a; as added Oct. 22, 2009, D.C. Law 18-78, § 3(e), 56 DCR 6959.