2017 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter U - Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
Part I - Designation
Sec. 1393 - Definitions and special rules
| 26 U.S.C. § 1393 (2017) |
| §1393. Definitions and special rules |
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(a) In general
For purposes of this subchapter— (1) Appropriate SecretaryThe 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. 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. The term "urban area" means an area which is not a rural area. No empowerment zone or enterprise community may include any area within an Indian reservation. The term "Indian reservation" has the meaning given such term by section 168(j)(6). 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. 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. 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. 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. Population and poverty rate shall be determined by the most recent decennial census data available. For purposes of this title, the terms "empowerment zone" and "enterprise community" mean areas designated as such under section 1391. |
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(Added Pub. L. 103–66, title XIII, §13301(a), Aug. 10, 1993, 107 Stat. 547.) |
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PRIOR PROVISIONS
A 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. |
| United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter U - Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas PART I - DESIGNATION Sec. 1393 - Definitions and special rules |
| section 1393 |
| 2017 |
| January 12, 2018 |
| No |
| standard |
| 92 Stat. 2894 94 Stat. 3465 100 Stat. 2658 107 Stat. 547 |
| Public Law 95-600, Public Law 96-595, Public Law 99-514, Public Law 103-66 |
