To amend the Internal Revenue Code of 1986 to extend certain tax benefits related to empowerment zones to the District of Columbia.

This bill would change the federal tax code so that part of the District of Columbia is treated as an empowerment zone, which makes businesses and residents there eligible for certain federal tax benefits tied to that status. The area covered would be the largest part of the District that meets the existing eligibility requirements for empowerment zone designation. This treatment would not count toward the limit on how many empowerment zones may be designated. The change would apply to periods beginning after December 31, 2025.

Full text and official record on Congress.gov

Sponsors

• Eleanor Holmes Norton Democrat sponsor
• 0 cosponsors