qualified empowerment zone
(1) Qualified empowerment zone The term “qualified empowerment zone” means, with respect to a State, an area— (A) which has been designated (other than by the Secretary of the Interior) as an empowerment zone under part I of subchapter U of chapter 1 of the Internal Revenue Code of 1986; (B) with respect to which the designation is in effect; (C) the strategic plan for which is a qualified plan; and (D) part or all of which is in the State.