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

Part I. Designation

• 26 U.S.C. § 1391 Designation Procedure
• 26 U.S.C. § 1392 Eligibility Criteria
• 26 U.S.C. § 1393 Definitions and Special Rules

Part II. Tax-Exempt Facility Bonds For Empowerment Zones and Enterprise Communities

• 26 U.S.C. § 1394 Tax-Exempt Enterprise Zone Facility Bonds

Part III. Additional Incentives For Empowerment Zones

• Subpart A. Empowerment Zone Employment Credit
• Subpart B. Additional Expensing
• Subpart C. Nonrecognition of Gain On Rollover of Empowerment Zone Investments
• Subpart D. General Provisions

Part IV. Incentives For Education Zones

• 26 U.S.C. § 1397E Credit to Holders of Qualified Zone Academy Bonds

Part V. Regulations

• 26 U.S.C. § 1397F Regulations