[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6488 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 6488

   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

                           November 28, 2023

  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 
such District meeting the eligibility requirements for designation 
under section 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, 2023.
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