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26 U.S.C. § 1393

Definitions and special rules

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 1393, Definitions and special rules, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463070
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For purposes of this subchapter— The term “appropriate Secretary” means— The term “rural area” means any area which is— 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— 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.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.