US Code
Home
Home
/
Title 26
/
Subtitle A Income Taxes
/
Chapter 1 NORMAL TAXES AND SURTAXES
/
Subchapter U Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
/ Part I DESIGNATION
Public Law 119-88 (05/04/2026)
Part I Designation
Browse 0 units and 3 sections in Part I Designation of Title 26.
Sections in Part I
§ 1391
Designation procedure
›
§ 1392
Eligibility criteria
›
§ 1393
Definitions and special rules
›
Next
→
Part II TAX-EXEMPT FACILITY BONDS FOR EMPOWERMENT ZONES AND ENTERPRISE COMMUNITIES