CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter U— Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas›PART III— ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES
Subpart A— Empowerment Zone Employment Credit
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
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