[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6059 Introduced in House (IH)]

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116th CONGRESS
  2d Session
                                H. R. 6059

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


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                    IN THE HOUSE OF REPRESENTATIVES

                             March 2, 2020

  Ms. Norton introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


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

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. DISTRICT OF COLUMBIA TREATED AS EMPOWERMENT ZONE.

    (a) In General.--Section 1391(b)(2) of the Internal Revenue Code of 
1986 is amended by adding at the end the following: ``There shall be 
treated as an empowerment zone designated under this section so much of 
the District of Columbia as would result in the largest area within DC 
meeting the eligibility requirements for designation under 1391. Deemed 
treatment under the preceding sentence shall not be taken into account 
in determining the number of empowerment zones which may be designated 
under this section.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to periods beginning after December 31, 2019.
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