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2017 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter X - Renewal Communities
Part III - Additional Incentives
Sec. 1400H - Renewal community employment credit
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| 26 U.S.C. § 1400H (2017) |
| §1400H. Renewal community employment credit |
|
(a) In general
Subject to the modification in subsection (b), a renewal community shall be treated as an empowerment zone for purposes of section 1396 with respect to wages paid or incurred after December 31, 2001. (b) ModificationIn applying section 1396 with respect to renewal communities— (1) the applicable percentage shall be 15 percent, and (2) subsection (c) thereof shall be applied by substituting "$10,000" for "$15,000" each place it appears. |
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(Added Pub. L. 106–554, §1(a)(7) [title I, §101(a)], Dec. 21, 2000, 114 Stat. 2763, 2763A–596.) |
| 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 X - Renewal Communities PART III - ADDITIONAL INCENTIVES Sec. 1400H - Renewal community employment credit |
| section 1400H |
| 2017 |
| January 12, 2018 |
| No |
| standard |
| 114 Stat. 2763 |
| Public Law 106-554 |
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