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Internal Revenue Code · 26 U.S.C.

Subchapter U. Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. Part I DESIGNATION §§ 1391–1393

    1. § 1391 Designation procedure
    2. § 1392 Eligibility criteria
    3. § 1393 Definitions and special rules

  2. Part II TAX-EXEMPT FACILITY BONDS FOR EMPOWERMENT ZONES AND ENTERPRISE COMMUNITIES § 1394

    1. § 1394 Tax-exempt enterprise zone facility bonds

  3. Part III ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES §§ 1396–1397D

    1. Subpart A Empowerment Zone Employment Credit §§ 1396–1397

      1. § 1396 Empowerment zone employment credit
      2. § 1397 Other definitions and special rules

    2. Subpart B Additional Expensing § 1397A

      1. § 1397A Increase in expensing under section 179

    3. Subpart C Nonrecognition of Gain on Rollover of Empowerment Zone Investments § 1397B

      1. § 1397B Nonrecognition of gain on rollover of empowerment zone investments

    4. Subpart D General Provisions §§ 1397C–1397D

      1. § 1397C Enterprise zone business defined
      2. § 1397D Qualified zone property defined

  4. Part IV INCENTIVES FOR EDUCATION ZONES § 1397E

    1. § 1397E Repealed

  5. Part V REGULATIONS § 1397F

    1. § 1397F Regulations