I 
111TH CONGRESS 
2D SESSION 
H. R. 6288 
To amend the Internal Revenue Code of 1986 to extend the benefits of 
empowerment zones and enterprise communities if those zones and com-
munities are determined to still qualify for designation. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 29, 2010 
Mr. COLE (for himself and Mr. BOREN) introduced the following bill; which 
was referred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to extend 
the benefits of empowerment zones and enterprise com-
munities if those zones and communities are determined 
to still qualify for designation. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Restoring Our Local 
Economies Act of 2010’’. 
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SEC. 2. EMPOWERMENT ZONE AND ENTERPRISE COMMU-
NITY TAX INCENTIVES. 
(a) IN GENERAL.—Subsection (d) of section 1391 of 
the Internal Revenue Code of 1986 is amended by adding 
at the end the following new paragraph: 
‘‘(3) SPECIAL RULES FOR CERTAIN EMPOWER-
MENT ZONES AND ENTERPRISE COMMUNITIES.— 
‘‘(A) IN GENERAL.—In the case of a quali-
fying zone— 
‘‘(i) paragraph (1)(A)(i) and sub-
section (h)(2), as the case may be, shall be 
applied by substituting ‘December 31, 
2014’ for ‘December 31, 2009’, and 
‘‘(ii) paragraph (1)(A)(ii) shall be ap-
plied by substituting ‘15th calendar year’ 
for ‘10th calendar year’. 
‘‘(B) QUALIFYING ZONE.—For purposes of 
this paragraph, the term ‘qualifying zone’ 
means any empowerment zone or enterprise 
community designated under this section if— 
‘‘(i) the governments which nominated 
such zone for designation under this sec-
tion— 
‘‘(I) request an extension under 
this paragraph, and 
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‘‘(II) submit to the appropriate 
Secretary such information as such 
Secretary may require to determine 
whether such governments are com-
plying substantially with, and making 
progress in achieving the benchmarks 
set forth in, the strategic plan under 
subsection (f)(2), and 
‘‘(ii) the appropriate Secretary deter-
mines that there is such substantial com-
pliance and progress.’’. 
(b) TREATMENT OF CERTAIN TERMINATION DATES 
SPECIFIED IN NOMINATIONS.—In the case of a designa-
tion of an empowerment zone or enterprise community the 
nomination for which included a termination date which 
is contemporaneous with the date specified in subpara-
graph (A)(i) of section 1391(d)(1) of the Internal Revenue 
Code of 1986 (as in effect before the enactment of this 
Act), subparagraph (B) of such section shall not apply 
with respect to such designation unless, after the date of 
the enactment of this section, the entity which made such 
nomination reconfirms such termination date, or amends 
the nomination to provide for a new termination date, in 
such manner as the Secretary of the Treasury (or the Sec-
retary’s designee) may provide. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to periods after December 31, 
2009. 
Æ 
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