Editor's Note:
Pub. L. 115-141, Div. U, Sec. 401(d)(4), struck Sec. 1400, effective March 23, 2018.
I.R.C. § 1400(a) In General —
For purposes of this title—
I.R.C. § 1400(a)(1) —
the applicable DC area is hereby designated as the District of Columbia Enterprise
Zone, and
I.R.C. § 1400(a)(2) —
except as otherwise provided in this subchapter, the District of Columbia Enterprise
Zone shall be treated as an empowerment zone designated under subchapter U.
I.R.C. § 1400(b) Applicable DC Area —
For purposes of subsection (a), the term ‘applicable DC area’ means the area consisting
of—
I.R.C. § 1400(b)(1) —
the census tracts located in the District of Columbia which are part of an enterprise
community designated under subchapter U before the date of the enactment of this
subchapter, and
I.R.C. § 1400(b)(2) —
all other census tracts—
I.R.C. § 1400(b)(2)(A) —
which are located in the District of Columbia, and
I.R.C. § 1400(b)(2)(B) —
for which the poverty rate is not less than 20 percent as determined on the basis
of the 1990 census.
I.R.C. § 1400(c) District Of Columbia Enterprise Zone —
For purposes of this subchapter, the terms “District of Columbia Enterprise Zone”
and “DC Zone” mean the District of Columbia Enterprise Zone designated by subsection
(a).
I.R.C. § 1400(d) Special Rule For Application Of Employment Credit —
With respect to the DC Zone, section 1396(d)(1)(B) (relating to empowerment zone employment credit) shall be applied by substituting
“the District of Columbia” for “such empowerment zone”.
I.R.C. § 1400(e) Special Rule For Application Of Enterprise Zone Business Definition —
For purposes of this subchapter and for purposes of applying subchapter U with respect
to the DC Zone, section 1397C shall be applied without
regard to subsections (b)(6) and (c)(5) thereof.
I.R.C. § 1400(f) Time For Which Designation Applicable
I.R.C. § 1400(f)(1) In General —
The designation made by subsection (a) shall apply for the period beginning on January
1, 1998, and ending on December 31, 2011.
I.R.C. § 1400(f)(2) Coordination With DC Enterprise Community Designated Under Subchapter U —
The designation under subchapter U of the census tracts referred to in subsection
(b)(1) as an enterprise community shall terminate on December 31, 2011.
(Added by Pub. L. 105-34, title VII, Sec. 701(a), Aug. 5, 1997, 111 Stat 788; amended Pub. L. 105-206, title VI, Sec. 6008(a), July 22, 1998, 112 Stat 685; Pub. L. 106-554, Sec. 113, 116, 164, Dec. 21, 2000, 114 Stat. 2763; Pub. L. 108-311, title III, Sec. 310(a), Oct. 4, 2004, 118 Stat. 1166; Pub. L. 109-432, div. A, title I, Sec. 110(a)(1), Dec. 20, 2006, 120 Stat. 2922; Pub. L. 110-343, div. C, title III, Sec. 322(a)(1), Oct. 3, 2008, 122 Stat. 3765; Pub. L. 111-312, title VII, Sec. 754(a), Dec. 17, 2010, 124 Stat. 3296 repealed by Pub. L. 115-141, Div. U, title IV, Sec. 401(d)(4)(A), Mar. 23, 2018, 132 Stat. 348.)
BACKGROUND NOTES
AMENDMENTS
2018 - Sec. 1400. Pub. L. 115-141, Div. U, Sec. 401(d)(4)(A), struck Sec. 1400. Before being struck, it read as follows:
“Sec. 1400. Establishment Of DC Zone
“(a) In General.—For purposes of this title—
“(1) the applicable DC area is hereby designated as the District of Columbia Enterprise
Zone, and
“(2) except as otherwise provided in this subchapter, the District of Columbia Enterprise
Zone shall be treated as an empowerment zone designated under subchapter U.
“(b) Applicable DC Area.—For purposes of subsection (a), the term ‘applicable DC area’
means the area consisting of—
“(1) the census tracts located in the District of Columbia which are part of an
enterprise community designated under subchapter U before the date of the enactment
of this subchapter, and
“(2) all other census tracts—
“(A) which are located in the District of Columbia, and
“(B) for which the poverty rate is not less than 20 percent as determined on the
basis of the 1990 census.
“(c) District Of Columbia Enterprise Zone.—For purposes of this subchapter, the terms
“District of Columbia Enterprise Zone” and “DC Zone” mean the District of Columbia
Enterprise Zone designated by subsection (a).
“(d) Special Rule For Application Of Employment Credit.—With respect to the DC Zone,
section 1396(d)(1)(B) (relating to empowerment zone employment credit) shall be applied
by substituting “the District of Columbia” for “such empowerment zone”.
“(e) Special Rule For Application Of Enterprise Zone Business Definition.—For purposes
of this subchapter and for purposes of applying subchapter U with respect to the DC
Zone, section 1397C shall be applied without regard to subsections (b)(6)
and (c)(5) thereof.
“(f) Time For Which Designation Applicable
“(1) In General.—The designation made by subsection (a) shall apply for the period
beginning on January 1, 1998, and ending on December 31, 2011.
“(2) Coordination With DC Enterprise Community Designated Under Subchapter U.—The
designation under subchapter U of the census tracts referred to in subsection (b)(1)
as an enterprise community shall terminate on December 31, 2011.”
2010 - Subsec. (f). Pub. L. 111-312, Sec. 754(a), amended subsec. (f) by substituting “December 31, 2011”
for “December 31, 2009” each place it appeared.
2008 - Subsec. (f). Pub. L. 110-343, Div. C, Sec. 322(a)(1), amended subsec.
(f) by substituting “2009” for “2007” both places it appeared.
2006 - Subsec. (f). Pub. L. 109-432, Sec. 110(a)(1), amended subsec. (f) by substituting “2007” for “2005"
each place it appeared.
2004 - Subsec. (f). Pub. L. 108-311, Sec. 310(a), amended subsec. (f) by substituting “December 31, 2005” for “December 31, 2003”
each place it appeared.
2000 - Subsec. (d). Pub. L. 106-554, Sec. 113(c), amended subsec. (d).
Subsec. (e). Pub. L. 106-554, Sec. 116(b)(5), substituted “section 1397C” for “section 1397B”.
Subsec. (f). Pub. L. 106-554, Sec. 164(a)(1), substituted “2003” for “2002” each place it appears.
1998 - Subsec. (b)(2)(B). Pub. L. 105-206, Sec. 6008(a), amended subpar. (B) by inserting “as determined on the basis of the 1990 census”
after “percent”.
EFFECTIVE DATE OF REPEAL
Repeal by Pub. L. 115-141, Div. U, Sec. 401(d)(4)(A), effective March 23, 2018.
Section 401(d)(4)(C) of Pub. L. 115-141, Div. U, provided the following savings provision:
“(C) SAVINGS PROVISIONS.—The amendments made by this paragraph shall not apply to—
“(i) in the case of the repeal of section 1400A of the Internal Revenue Code of 1986, obligations described in section 1394 of such Code (as in effect before its
repeal) which were issued before January 1, 2012,
“(ii) in the case of the repeal of section 1400B of such Code, DC Zone assets (as
defined in such section, as in effect before its repeal) which were acquired by the
taxpayer before January 1, 2012, and
“(iii) in the case of the repeal of section 1400C of such Code, principal residences
acquired before January 1, 2012.”
Section 401(e) of Pub. L. 115-141, Div. U, provided the following savings provision:
“(e) GENERAL SAVINGS PROVISION WITH RESPECT TO DEADWOOD PROVISIONS.—If—
“(1) any provision amended or repealed by the amendments made by subsection (b) or
(d)
applied to—
“(A) any transaction occurring before the date of the enactment of this Act,
“(B) any property acquired before such date of enactment, or
“(C) any item of income, loss, deduction, or credit taken into account before such
date of enactment, and
“(2) the treatment of such transaction, property, or item under such provision would
(without regard to the amendments or repeals made by such subsection)
affect the liability for tax for periods ending after such date of enactment,
“nothing in the amendments or repeals made by this section shall be construed to affect
the treatment of such transaction, property, or item for purposes of determining liability
for tax for periods ending after such date of enactment.”
EFFECTIVE DATE OF 2010 AMENDMENT
Amendment by Sec. 754(a)
of Pub. L. 111-312 effective for periods after December 31, 2009.
EFFECTIVE DATE OF 2008 AMENDMENT
Amendment by Div. C, Sec. 322(a)(1) of Pub. L. 110-343 effective for periods beginning after December 31, 2007.
EFFECTIVE DATE OF 2006 AMENDMENT
Amendment by Sec. 110(a)(1) of Pub. L. 109-432 effective for periods beginning after December 31, 2005.
EFFECTIVE DATE OF 2004 AMENDMENT
Amendment by Sec. 310(a) of Pub. L. 108-311 effective on January 1, 2004.
EFFECTIVE DATE OF 2000 AMENDMENTS
Amendment by Sec. 113(c) of Pub. L. 106-554 effective for wage paid or incurred after December 31, 2001.
Amendment by Sec. 116(b)(5) of Pub. L. 106-554 efffective for qualified
empowerment zone assets acquired after the date of the enactment of this Act [Enactment
Date: Dec. 21, 2000].
EFFECTIVE DATE OF 1998 AMENDMENTS
Amendment by Sec. 6008(a) of Pub. L. 105-206 effective as if included in the provisions of the Taxpayer Relief Act of 1997 to
which it relates [Effective Date of Pub. L. 105-34, Title VII: Aug. 5, 1997].
EFFECTIVE DATE
Section 701(d) of Pub. L. 105-34 provided that: “the amendments made by this section shall take effect on the date
of the enactment of this Act [enacted: Aug. 5, 1997].”
