26 U.S. Code § 1393 - Definitions and special rules
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(a) In general
For purposes of this subchapter—
(1) Appropriate Secretary
The term “appropriate Secretary” means—
(A) the Secretary of Housing and Urban Development in the case of any nominated area which is located in an urban area, and
(2) Rural area
The term “rural area” means any area which is—
(4) Special rules for Indian reservations
(A) In general
No empowerment zone or enterprise community may include any area within an Indian reservation.
(5) Local government
The term “local government” means—
(A) any county, city, town, township, parish, village, or other general purpose political subdivision of a State, and
(6) Nominated area
The term “nominated area” means an area which is nominated by 1 or more local governments and the State or States in which it is located for designation under section 1391.
If more than 1 State or local government seeks to nominate an area under this part, any reference to, or requirement of, this subchapter shall apply to all such governments.
(8) Special rule
An area shall be treated as nominated by a State and a local government if it is nominated by an economic development corporation chartered by the State.
(b) Empowerment zone; enterprise community
For purposes of this title, the terms “empowerment zone” and “enterprise community” mean areas designated as such under section 1391.
Source(Added Pub. L. 103–66, title XIII, § 13301(a),Aug. 10, 1993, 107 Stat. 547.)
A prior section 1393, added Pub. L. 95–600, title VI, § 601(a),Nov. 6, 1978, 92 Stat. 2894; amended Pub. L. 96–595, § 3(a)(5), (6), (8),Dec. 24, 1980, 94 Stat. 3465, related to taxation of general stock ownership corporation taxable income to shareholders, prior to repeal by Pub. L. 99–514, title XIII, § 1303(a),Oct. 22, 1986, 100 Stat. 2658.
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