Statutes, codes, and regulations
United States Code
Title 26 - INTERNAL REVENUE CODESubtitle A - INCOME TAXESChapter 1 - NORMAL TAXES AND SURTAXESSubchapter U - DESIGNATION AND TREATMENT OF EMPOWERMENT ZONES, ENTERPRISE COMMUNITIES, AND RURAL DEVELOPMENT INVESTMENT AREAS
Part I - DESIGNATION
Section 1393 - Definitions and special rules

26 U.S.C. § 1393

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Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)
Section 1393 - Definitions and special rules
(a) In general

For purposes of this subchapter-

(1) Appropriate Secretary

The term "appropriate Secretary" means-

(A) the Secretary of Housing and Urban Development in the case of any nominated area which is located in an urban area, and
(B) the Secretary of Agriculture in the case of any nominated area which is located in a rural area.
(2) Rural area

The term "rural area" means any area which is-

(A) outside of a metropolitan statistical area (within the meaning of section 143(k)(2)(B)), or
(B) determined by the Secretary of Agriculture, after consultation with the Secretary of Commerce, to be a rural area.
(3) Urban area

The term "urban area" means an area which is not a rural area.

(4) Special rules for Indian reservations
(A) In general

No empowerment zone or enterprise community may include any area within an Indian reservation.

(B) Indian reservation defined

The term "Indian reservation" has the meaning given such term by section 168(j)(6).

(5) Local government

The term "local government" means-

(A) any county, city, town, township, parish, village, or other general purpose political subdivision of a State, and
(B) any combination of political subdivisions described in subparagraph (A) recognized by the appropriate Secretary.
(6) Nominated area

The term "nominated area" means an area which is nominated by 1 or more local governments and the State or States in which it is located for designation under section 1391.

(7) Governments

If more than 1 State or local government seeks to nominate an area under this part, any reference to, or requirement of, this subchapter shall apply to all such governments.

(8) Special rule

An area shall be treated as nominated by a State and a local government if it is nominated by an economic development corporation chartered by the State.

(9) Use of census data

Population and poverty rate shall be determined by the most recent decennial census data available.

(b) Empowerment zone; enterprise community

For purposes of this title, the terms "empowerment zone" and "enterprise community" mean areas designated as such under section 1391.

26 U.S.C. § 1393

Added Pub. L. 103-66, title XIII, §13301(a), Aug. 10, 1993, 107 Stat. 547.

EDITORIAL NOTES

PRIOR PROVISIONSA prior section 1393, added Pub. L. 95-600, title VI, §601(a), Nov. 6, 1978, 92 Stat. 2894; amended Pub. L. 96-595, §3(a)(5), (6), (8), Dec. 24, 1980, 94 Stat. 3465, related to taxation of general stock ownership corporation taxable income to shareholders, prior to repeal by Pub. L. 99-514, title XIII, §1303(a), Oct. 22, 1986, 100 Stat. 2658.

Secretary
The term "Secretary" means the Secretary of the Treasury or his delegate.
State
The term "State" shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title.
corporation
The term "corporation" includes associations, joint-stock companies, and insurance companies.
stock
The term "stock" includes shares in an association, joint-stock company, or insurance company.