US Code

Public Law 119-100 (06/26/2026)

Part III Additional Incentives for Empowerment Zones

Browse 4 subparts and 0 sections in Part III Additional Incentives for Empowerment Zones of Title 26.

Browse subparts

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