SECTION 1. PURPOSE

This revenue procedure provides an au­ tomatic procedure for a State or local gov­ ernment in which an empowerment zone is located to extend the empowerment zone designation made under section 1391(a) of the Internal Revenue Code (Code). Specif­ ically, this revenue procedure provides that a State or local government that nominated an empowerment zone is deemed to extend until December 31, 2025, the termination date designated by that State or local gov­ ernment in its empowerment zone nom­ ination (designated termination date), as described in section 1391(d)(1)(B). This revenue procedure further provides the procedure for such State or local govern­ ment to decline this deemed extension of its designated termination date.