26 U.S.C. § 1393. Definitions and special rules
- (a)(a)
In general
For purposes of this subchapter—
- (1)
- (2)(a)(2)
Rural area
The term “rural area” means any area which is—
- (A)(a)(2)(A)outside of a metropolitan statistical area (within the meaning of section 143(k)(2)(B)), or
- (B)(a)(2)(B)determined by the Secretary of Agriculture, after consultation with the Secretary of Commerce, to be a rural area.
- (3)
- (4)(a)(4)
Special rules for Indian reservations
- (A)(a)(4)(A)
In general
No empowerment zone or enterprise community may include any area within an Indian reservation. - (B)(a)(4)(B)
Indian reservation defined
The term “Indian reservation” has the meaning given such term by section 168(j)(6).
- (5)
- (6)(a)(6)
Nominated area
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. - (7)(a)(7)
Governments
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. - (8)(a)(8)
Special rule
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. - (9)(a)(9)
Use of census data
Population and poverty rate shall be determined by the most recent decennial census data available.
- (b)(b)
Empowerment zone; enterprise community
For purposes of this title, the terms “empowerment zone” and “enterprise community” mean areas designated as such under section 1391.
(Added Pub. L. 103–66, title XIII, § 13301(a), Aug. 10, 1993, 107 Stat. 547.)
Prior Provisions
A prior section 1393, added Pub. L. 95–600, title VI, § 601(a), Nov. 6, 1978, 92 Stat. 2894; amended Pub. L. 96–595, § 3(a)(5), (6), (8), Dec. 24, 1980, 94 Stat. 3465, related to taxation of general stock ownership corporation taxable income to shareholders, prior to repeal by Pub. L. 99–514, title XIII, § 1303(a), Oct. 22, 1986, 100 Stat. 2658.