# 26 U.S.C. § 1393: Definitions and special rules

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s1393>. Cite pinpoints as 26 U.S.C. § 1393(a)(1).

## § 1393(a) In general

For purposes of this subchapter—

**§ 1393(a)(1) Appropriate Secretary.** The term “appropriate Secretary” means—

**§ 1393(a)(1)(A)** the Secretary of Housing and Urban Development in the case of any nominated area which is located in an urban area, and

**§ 1393(a)(1)(B)** the Secretary of Agriculture in the case of any nominated area which is located in a rural area.

**§ 1393(a)(2) Rural area.** The term “rural area” means any area which is—

**§ 1393(a)(2)(A)** outside of a metropolitan statistical area (within the meaning of section 143(k)(2)(B)), or

**§ 1393(a)(2)(B)** determined by the Secretary of Agriculture, after consultation with the Secretary of Commerce, to be a rural area.

**§ 1393(a)(3) Urban area.** The term “urban area” means an area which is not a rural area.

**§ 1393(a)(4) Special rules for Indian reservations.**

**§ 1393(a)(4)(A) In general.** No empowerment zone or enterprise community may include any area within an Indian reservation.

**§ 1393(a)(4)(B) Indian reservation defined.** The term “Indian reservation” has the meaning given such term by section 168(j)(6).

**§ 1393(a)(5) Local government.** The term “local government” means—

**§ 1393(a)(5)(A)** any county, city, town, township, parish, village, or other general purpose political subdivision of a State, and

**§ 1393(a)(5)(B)** any combination of political subdivisions described in subparagraph (A) recognized by the appropriate Secretary.

**§ 1393(a)(6) Nominated area.** The term “nominated area” means an area which is nominated by 1 or more local governments and the State or States in which it is located for designation under section 1391.

**§ 1393(a)(7) Governments.** If more than 1 State or local government seeks to nominate an area under this part, any reference to, or requirement of, this subchapter shall apply to all such governments.

**§ 1393(a)(8) Special rule.** An area shall be treated as nominated by a State and a local government if it is nominated by an economic development corporation chartered by the State.

**§ 1393(a)(9) Use of census data.** Population and poverty rate shall be determined by the most recent decennial census data available.

## § 1393(b) Empowerment zone; enterprise community

For purposes of this title, the terms “empowerment zone” and “enterprise community” mean areas designated as such under section 1391.

## Connections

Cites: § 143 Mortgage revenue bonds: qualified mortgage bond and qualified veterans’ mortgage bond; § 168 Accelerated cost recovery system; § 1391 Designation procedure

Cited by: § 142 Exempt facility bond

## Prior provisions

- A prior section 1393, added Pub. L. 95–600, title VI, § 601(a), Nov. 6, 1978, 92 Stat. 2894; amended Pub. L. 96–595, § 3(a)(5), (6), (8), Dec. 24, 1980, 94 Stat. 3465, related to taxation of general stock ownership corporation taxable income to shareholders, prior to repeal by Pub. L. 99–514, title XIII, § 1303(a), Oct. 22, 1986, 100 Stat. 2658.

## Amendments

- 1993-08-10: [Pub. L. 103-66](/26/act/103-66.md), 107 Stat. 547