empowerment zone facility bond
(3) Empowerment zone facility bond For purposes of this subsection, the term “empowerment zone facility bond” means any bond which would be described in subsection (a) if— (A) in the case of obligations issued before January 1, 2002 , only empowerment zones designated under section 1391(g) were taken into account under sections 1397C and 1397D, and (B) in the case of obligations issued after December 31, 2001 , all empowerment zones (other than the District of Columbia Enterprise Zone) were taken into account under sections 1397C and 1397D.