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26 U.S.C. § 1393 — Definitions and special rules
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** For purposes of this subchapter—
(1) **Appropriate Secretary** — The term “appropriate Secretary” means—
(A) the Secretary of Housing and Urban Development in the case of any nominated area which is located in an urban area, and
(B) the Secretary of Agriculture in the case of any nominated area which is located in a rural area.
(2) **Rural area** — The term “rural area” means any area which is—
(A) outside of a metropolitan statistical area (within the meaning of section 143(k)(2)(B)), or
(B) determined by the Secretary of Agriculture, after consultation with the Secretary of Commerce, to be a rural area.
(3) **Urban area** — The term “urban area” means an area which is not a rural area.
(4) **Special rules for Indian reservations**
(A) *In general* — No empowerment zone or enterprise community may include any area within an Indian reservation.
(B) *Indian reservation defined* — The term “Indian reservation” has the meaning given such term by section 168(j)(6).
(5) **Local government** — The term “local government” means—
(A) any county, city, town, township, parish, village, or other general purpose political subdivision of a State, and
(B) any combination of political subdivisions described in subparagraph (A) recognized by the appropriate Secretary.
(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) **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) **Special rule** — An area shall be treated as nominated by a State and a loca
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Source location: Title 26, Chapter 1, § 1393; chapter-001-normal-taxes-and-surtaxes.md
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**(a) In general** For purposes of this subchapter—
(1) **Appropriate Secretary** — The term “appropriate Secretary” means—
(A) the Secretary of Housing and Urban Development in the case of any nominated area which is located in an urban area, and
(B) the Secretary of Agriculture in the case of any nominated area which is located in a rural area.
(2) **Rural area** — The term “rural area” means any area which is—
(A) outside of a metropolitan statistical area (within the meaning of section 143(k)(2)(B)), or
(B) determined by the Secretary of Agriculture, after consultation with the Secretary of Commerce, to be a rural area.
(3) **Urban area** — The term “urban area” means an area which is not a rural area.
(4) **Special rules for Indian reservations**
(A) *In general* — No empowerment zone or enterprise community may include any area within an Indian reservation.
(B) *Indian reservation defined* — The term “Indian reservation” has the meaning given such term by section 168(j)(6).
(5) **Local government** — The term “local government” means—
(A) any county, city, town, township, parish, village, or other general purpose political subdivision of a State, and
(B) any combination of political subdivisions described in subparagraph (A) recognized by the appropriate Secretary.
(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) **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) **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) **Use of census data** — Population and poverty rate shall be determined by the most recent decennial census data available.
**(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.
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Federal law — U.S. Code and appendices · legal_authorities
Page 2482
TITLE 26—INTERNAL REVENUE CODE
§ 1393
graphs (2), (3), and (4) of subsection (a) if for
each census tract or block group within such
area 20 percent or more of the families have in-
come which is 50 percent or less of the statewide
median family income (as determined under sec-
tion 143).
(Added Pub. L. 103–66, title XIII, § 13301(a), Aug.
10, 1993, 107 Stat. 545; amended Pub. L. 105–34,
title IX, § 954, Aug. 5, 1997, 111 Stat. 888.)
Editorial Notes
PRIOR PROVISIONS
A prior section 1392, added Pub. L. 95–600, title VI,
§ 601(a), Nov. 6, 1978, 92 Stat. 2893; amended Pub. L.
96–222, title I, § 106(a)(5), Apr. 1, 1980, 94 Stat. 221; Pub.
L. 96–595, § 3(a)(3), (4), Dec. 24, 1980, 94 Stat. 3465, related
to election by general stock ownership corporations
not to be subject to taxes imposed by this chapter,
prior to repeal by Pub. L. 99–514, title XIII, § 1303(a),
Oct. 22, 1986, 100 Stat. 2658.
AMENDMENTS
1997—Subsec. (d). Pub. L. 105–34 added subsec. (d).
§ 1393. Definitions and special rules
(a) In general
For purposes of this subchapter—
(1) Appropriate Secretary
The term ‘‘appropriate Secretary’’ means—
(A) the Secretary of Housing and Urban
Development in the case of any nominated
area which is located in an urban area, and
(B) the Secretary of Agriculture in the
case of any nominated area which is located
in a rural area.
(2) Rural area
The term ‘‘rural area’’ means any area
which is—
(A) outside of a metropolitan statistical
area
(within
the
meaning
of
section
143(k)(2)(B)), or
(B) determined by the Secretary of Agri-
culture, after consultation with the Sec-
retary of Commerce, to be a rural area.
(3) Urban area
The term ‘‘urban area’’ means an area which
is not a rural area.
(4) Special rules for Indian reservations
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 1393
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.