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Title 26
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Subtitle A Income Taxes
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Chapter 1 NORMAL TAXES AND SURTAXES
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Subchapter U Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
/ Part I DESIGNATION
Public Law 119-93 (05/19/2026)
Part I Designation
Browse 0 units and 3 sections in Part I Designation of Title 26.
Sections in Part I
§ 1391
Designation procedure
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§ 1392
Eligibility criteria
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§ 1393
Definitions and special rules
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Part II TAX-EXEMPT FACILITY BONDS FOR EMPOWERMENT ZONES AND ENTERPRISE COMMUNITIES