26 U.S. Code Chapter 1, Subchapter U - Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas

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There are 2 Updates Pending. Select the tab below to view.
Part I. Designation. II. Tax-exempt facility bonds for empowerment zones and enterprise communities. III. Additional incentives for empowerment zones. IV. Incentives for education zones. V. Regulations.
Prior Provisions

A prior subchapter U consisted of sections 1391 to 1397, prior to repeal by Pub. L. 99–514, title XIII, § 1303(a),Oct. 22, 1986, 100 Stat. 2658.

1997—Pub. L. 105–34, title II, § 226(b)(1),Aug. 5, 1997, 111 Stat. 824, added items for parts IV and V and struck out former item for part IV “Regulations”.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

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

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large
§ 13912012112-240 [Sec.] 327(a)126 Stat. 2334
§ 1391nt new2012112-240 [Sec.] 327(c)126 Stat. 2334


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