26 U.S. Code § 1400H - Renewal community employment credit

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(a) In general
Subject to the modification in subsection (b), a renewal community shall be treated as an empowerment zone for purposes of section 1396 with respect to wages paid or incurred after December 31, 2001.
(b) Modification
In applying section 1396 with respect to renewal communities—
(1) the applicable percentage shall be 15 percent, and
(2) subsection (c) thereof shall be applied by substituting “$10,000” for “$15,000” each place it appears.


(Added Pub. L. 106–554, § 1(a)(7) [title I, § 101(a)], Dec. 21, 2000, 114 Stat. 2763, 2763A–596.)

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

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26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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