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.
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 than 1 20 percent as determined on the basis of the 1990 census.
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).
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".
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.
The designation made by subsection (a) shall apply for the period beginning on January 1, 1998, and ending on December 31, 2011.
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 Pub. L. 105–34, title VII, §701(a), Aug. 5, 1997, 111 Stat. 863; amended Pub. L. 105–206, title VI, §6008(a), July 22, 1998, 112 Stat. 811; Pub. L. 106–554, §1(a)(7) [title I, §§113(c), 116(b)(5), 164(a)(1)], Dec. 21, 2000, 114 Stat. 2763, 2763A–601, 2763A–603, 2763A–625; Pub. L. 108–311, title III, §310(a), Oct. 4, 2004, 118 Stat. 1180; Pub. L. 109–432, div. A, title I, §110(a)(1), Dec. 20, 2006, 120 Stat. 2939; Pub. L. 110–343, div. C, title III, §322(a)(1), Oct. 3, 2008, 122 Stat. 3873; Pub. L. 111–312, title VII, §754(a), Dec. 17, 2010, 124 Stat. 3321.)
The date of the enactment of this subchapter, referred to in subsec. (b)(1), is the date of enactment of Pub. L. 105–34, which was approved Aug. 5, 1997.
2010—Subsec. (f). Pub. L. 111–312 substituted "2011" for "2009" in pars. (1) and (2).
2008—Subsec. (f). Pub. L. 110–343 substituted "2009" for "2007" in pars. (1) and (2).
2006—Subsec. (f). Pub. L. 109–432 substituted "2007" for "2005" in pars. (1) and (2).
2004—Subsec. (f). Pub. L. 108–311 substituted "2005" for "2003" in pars. (1) and (2).
2000—Subsec. (d). Pub. L. 106–554, §1(a)(7) [title I, §113(c)], amended heading and text of subsec. (d) generally, striking out par. (1) designation and heading and par. (2), which provided that there would be no decrease of empowerment zone employment credit in 2002.
Subsec. (e). Pub. L. 106–554, §1(a)(7) [title I, §116(b)(5)], substituted "section 1397C" for "section 1397B".
Subsec. (f). Pub. L. 106–554, §1(a)(7) [title I, §164(a)(1)], substituted "2003" for "2002" in pars. (1) and (2).
1998—Subsec. (b)(2)(B). Pub. L. 105–206 inserted "as determined on the basis of the 1990 census" after "percent".
Pub. L. 111–312, title VII, §754(e), Dec. 17, 2010, 124 Stat. 3322, provided that:
"(1)
"(2)
"(3)
"(4)
Pub. L. 110–343, div. C, title III, §322(a)(2), Oct. 3, 2008, 122 Stat. 3873, provided that: "The amendments made by this subsection [amending this section] shall apply to periods beginning after December 31, 2007."
Pub. L. 109–432, div. A, title I, §110(a)(2), Dec. 20, 2006, 120 Stat. 2939, provided that: "The amendments made by this subsection [amending this section] shall apply to periods beginning after December 31, 2005."
Pub. L. 108–311, title III, §310(e), Oct. 4, 2004, 118 Stat. 1180, provided that:
"(1)
"(2)
Amendment by section 1(a)(7) [title I, §113(c)] of Pub. L. 106–554 applicable to wages paid or incurred after Dec. 31, 2001, see section 1(a)(7) [title I, §113(d)] of Pub. L. 106–554, set out as a note under section 1396 of this title.
Amendment by section 1(a)(7) [title I, §116(b)(5)] of Pub. L. 106–554 applicable to qualified empowerment zone assets acquired after Dec. 21, 2000, see section 1(a)(7) [title I, §116(c)] of Pub. L. 106–554, set out as a note under section 1016 of this title.
Amendment by Pub. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 of Pub. L. 105–206, set out as a note under section 1 of this title.
1 So in original. The second "than" probably should not appear.