constitutional home rule city

(C)For purposes of this section, the term “constitutional home rule city” means, with respect to any calendar year, any political subdivision of a State which, under a State constitution which was adopted in 1970 and effective on, had home rule powers on the 1st day of the calendar year.

Source

26 USC § 146(d)(3)(C)


Scoping language

For purposes of this section
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