SECTION 3. AUTOMATIC

EXTENSION OF DESIGNATED TERMINATION DATE

.01 Automatic extension . Subject to declination by written notification pur

suant to section 3.02 of this revenue procedure, the designated termination date with regard to all empowerment zones is deemed to be extended from December 31, 2017 to December 31, 2020. Accordingly, the designated termination date is deemed to be the same date as the date provided in section 1391(d)(1)(A)(i) (that is, December 31, 2020). Therefore, section 1391(d)(1)(B) does not apply and the designation of all empowerment zones will remain in effect until December 31, 2020 (unless terminated at an earlier date by the appropriate Secretary under section 1391(d)(1)(C)). .02 Declination of automatic extension . (1) In general . Pursuant to section 3.02(2) of this revenue procedure, a State or local government may decline the extension of a designated termination date described in section 3.01 of this revenue procedure.

(2) Form and manner . (a) Deadline for written notification . To make a declination under section 3.02(1) of this revenue procedure, not later than August 10, 2020, the State or local government must provide written notification to the IRS that affirmatively declines the

December 31, 2020, designated termination date extension under section 3.01 of this revenue procedure.

(b) Electronic delivery . This written notification must be sent by electronic facsimile to Bruce Chang, CC:ITA:B07, at facsimile number (855) 576-2341.