Source: https://www.law.cornell.edu/uscode/text/26/1391
Timestamp: 2016-08-26 20:48:58
Document Index: 51609069

Matched Legal Cases: ['§ 1391', '§ 1391', '§ 1391', '§\u202f1391', '§\u202f13301', '§\u202f951', '§\u202f1', '§\u202f111', '§\u202f319', '§\u202f753', '§\u202f327', '§\u202f139', '§\u202f171', '§\u202f601', '§\u202f106', '§\u202f3', '§\u202f1303', '§\u202f753', '§\u202f753', '§\u202f1', '§\u202f112', '§\u202f1', '§\u202f319', '§\u202f1', '§\u202f111', '§\u202f951', '§\u202f951', '§\u202f951', '§\u202f952', '§\u202f952', '§\u202f952', '§\u202f171', '§\u202f139', '§\u202f951', '§\u202f171', '§\u202f139', '§\u202f327', '§\u202f753', 'art 25', 'art 597', 'art 598']

26 U.S. Code § 1391 - Designation procedure | US Law | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle A › Chapter 1 › Subchapter U › Part I › § 1391 26 U.S. Code § 1391 - Designation procedure
§ 1391.
(1) In generalAny designation under this section shall remain in effect during the period beginning on the date of the designation and ending on the earliest of—
in the case of an empowerment zone, December 31, 2016, or
in the case of an enterprise community, the close of the 10th calendar year beginning on or after such date of designation,
the termination date designated by the State and local governments as provided for in their nomination, or
the date the appropriate Secretary revokes the designation.
(2) Revocation of designationThe appropriate Secretary may revoke the designation under this section of an area if such Secretary determines that the local government or the State in which it is located—
has modified the boundaries of the area, or
is not complying substantially with, or fails to make progress in achieving the benchmarks set forth in, the strategic plan under subsection (f)(2).
(e) Limitations on designationsNo area may be designated under this section unless—
the area is nominated by 1 or more local governments and the State or States in which it is located for designation under this section,
to nominate the area for designation under this section, and
to provide the assurances described in paragraph (3),
such State or States and the local governments provide written assurances satisfactory to the appropriate Secretary that the strategic plan described in the application under subsection (f)(2) for such area will be implemented,
the appropriate Secretary determines that any information furnished is reasonably accurate, and
such State or States and local governments certify that no portion of the area nominated is already included in an empowerment zone or in an enterprise community or in an area otherwise nominated to be designated under this section.
(f) ApplicationNo area may be designated under this section unless the application for such designation—
demonstrates that the nominated area satisfies the eligibility criteria described in section 1392,
describes the coordinated economic, human, community, and physical development plan and related activities proposed for the nominated area,
describes the process by which the affected community is a full partner in the process of developing and implementing the plan and the extent to which local institutions and organizations have contributed to the planning process,
identifies the amount of State, local, and private resources that will be available in the nominated area and the private/public partnerships to be used, which may include participation by, and cooperation with, universities, medical centers, and other private and public entities,
identifies the funding requested under any Federal program in support of the proposed economic, human, community, and physical development and related activities,
identifies baselines, methods, and benchmarks for measuring the success of carrying out the strategic plan, including the extent to which poor persons and families will be empowered to become economically self-sufficient, and
the establishment of the new branch, affiliate, or subsidiary will not result in a decrease in employment in the area of original location or in any other area where the existing business entity conducts business operations, and
there is no reason to believe that the new branch, affiliate, or subsidiary is being established with the intention of closing down the operations of the existing business entity in the area of its original location or in any other area where the existing business entity conducts business operation, and
includes such other information as may be required by the appropriate Secretary.
(ii) Treatment of census tracts with small populationsA population census tract with a population of less than 2,000 shall be treated as having a poverty rate of not less than 25 percent if—
more than 75 percent of such tract is zoned for commercial or industrial use, and
such tract is contiguous to 1 or more other population census tracts which have a poverty rate of not less than 25 percent (determined without regard to this clause).
An area in an Indian reservation shall be treated as nominated by a State and a local government if it is nominated by the reservation governing body (as determined by the Secretary of [1] Interior).
(Added Pub. L. 103–66, title XIII, § 13301(a), Aug. 10, 1993, 107 Stat. 543; amended Pub. L. 105–34, title IX, §§ 951(a), 952(a), (d), Aug. 5, 1997, 111 Stat. 885–887; Pub. L. 106–554, § 1(a)(7) [title I, §§ 111, 112, title III, § 319(13)], Dec. 21, 2000, 114 Stat. 2763, 2763A–600, 2763A–601, 2763A–646; Pub. L. 111–312, title VII, § 753(a), Dec. 17, 2010, 124 Stat. 3321; Pub. L. 112–240, title III, § 327(a), Jan. 2, 2013, 126 Stat. 2334; Pub. L. 113–295, div. A, title I, § 139(a), Dec. 19, 2014, 128 Stat. 4020; Pub. L. 114–113, div. Q, title I, § 171(a)(1), Dec. 18, 2015, 129 Stat. 3069.)
[1]  So in original. Probably should be followed by “the”.
A prior section 1391, added Pub. L. 95–600, title VI, § 601(a), Nov. 6, 1978, 92 Stat. 2892; amended Pub. L. 96–222, title I, § 106(a)(4), Apr. 1, 1980, 94 Stat. 221; Pub. L. 96–595, § 3(a)(1), (2), Dec. 24, 1980, 94 Stat. 3465, defined terms used in former subchapter U, prior to repeal by Pub. L. 99–514, title XIII, § 1303(a), Oct. 22, 1986, 100 Stat. 2658.
2015—Subsec. (d)(1)(A)(i). Pub. L. 114–113 substituted “December 31, 2016” for “December 31, 2014”.
2014—Subsec. (d)(1)(A)(i). Pub. L. 113–295 substituted “December 31, 2014” for “December 31, 2013”.
2013—Subsec. (d)(1)(A)(i). Pub. L. 112–240 substituted “December 31, 2013” for “December 31, 2011”.
2010—Subsec. (d)(1)(A)(i). Pub. L. 111–312, § 753(a)(1), substituted “December 31, 2011” for “December 31, 2009”.
Subsec. (h)(2). Pub. L. 111–312, § 753(a)(2), struck out at end “Subject to subparagraphs (B) and (C) of subsection (d)(1), such designations shall remain in effect during the period beginning on January 1, 2002, and ending on December 31, 2009.”
2000—Subsec. (d)(1)(A). Pub. L. 106–554, § 1(a)(7) [title I, § 112], amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “the close of the 10th calendar year beginning on or after such date of designation,”.
Subsec. (g)(3)(C). Pub. L. 106–554, § 1(a)(7) [title III, § 319(13)], substituted “paragraph (1)” for “paragraph (1)(B)”.
Subsec. (h). Pub. L. 106–554, § 1(a)(7) [title I, § 111], added subsec. (h).
1997—Subsec. (b)(2). Pub. L. 105–34, § 951(a)(3), substituted “1,000,000” for “750,000”.
Pub. L. 105–34, § 951(a)(2), substituted “8” for “6” before “may be designated”.
Pub. L. 105–34, § 951(a)(1), substituted “11” for “9”.
Subsec. (c). Pub. L. 105–34, § 952(d)(2), substituted “subsection (a)” for “this section”.
Subsecs. (e), (f). Pub. L. 105–34, § 952(d)(1), substituted “this section” for “subsection (a)” in introductory provisions.
Subsec. (g). Pub. L. 105–34, § 952(a), added subsec. (g).
Pub. L. 114–113, div. Q, title I, § 171(e)(1), Dec. 18, 2015, 129 Stat. 3071, provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 2014.”
Pub. L. 113–295, div. A, title I, § 139(c), Dec. 19, 2014, 128 Stat. 4020, provided that: “The amendment made by this section [amending this section] shall apply to periods after December 31, 2013.”
Amendment by Pub. L. 112–240 applicable to periods after Dec. 31, 2011, see section 327(d) of Pub. L. 112–240, set out as a note under section 1202 of this title.
Pub. L. 105–34, title IX, § 951(c), Aug. 5, 1997, 111 Stat. 885, provided that: “The amendments made by this section [amending this section and section 1396 of this title] shall take effect on the date of the enactment of this Act [Aug. 5, 1997], except that designations of new empowerment zones made pursuant to such amendments shall be made during the 180-day period beginning on the date of the enactment of this Act. No designation pursuant to such amendments shall take effect before January 1, 2000.”
Pub. L. 114–113, div. Q, title I, § 171(a)(2), Dec. 18, 2015, 129 Stat. 3069, provided that: “In the case of a designation of an empowerment zone the nomination for which included a termination date which is contemporaneous with the date specified in subparagraph (A)(i) of section 1391(d)(1) of the Internal Revenue Code of 1986 (as in effect before the enactment of this Act [Dec. 18, 2015]), subparagraph (B) of such section shall not apply with respect to such designation if, after the date of the enactment of this section, the entity which made such nomination amends the nomination to provide for a new termination date in such manner as the Secretary of the Treasury (or the Secretary’s designee) may provide.”
Pub. L. 113–295, div. A, title I, § 139(b), Dec. 19, 2014, 128 Stat. 4020, provided that: “In the case of a designation of an empowerment zone the nomination for which included a termination date which is contemporaneous with the date specified in subparagraph (A)(i) of section 1391(d)(1) of the Internal Revenue Code of 1986 (as in effect before the enactment of this Act [Dec. 19, 2014]), subparagraph (B) of such section shall not apply with respect to such designation if, after the date of the enactment of this section, the entity which made such nomination amends the nomination to provide for a new termination date in such manner as the Secretary of the Treasury (or the Secretary’s designee) may provide.”
Pub. L. 112–240, title III, § 327(c), Jan. 2, 2013, 126 Stat. 2334, provided that: “In the case of a designation of an empowerment zone the nomination for which included a termination date which is contemporaneous with the date specified in subparagraph (A)(i) of section 1391(d)(1) of the Internal Revenue Code of 1986 (as in effect before the enactment of this Act [Jan. 2, 2013]), subparagraph (B) of such section shall not apply with respect to such designation if, after the date of the enactment of this section, the entity which made such nomination amends the nomination to provide for a new termination date in such manner as the Secretary of the Treasury (or the Secretary’s designee) may provide.”
Pub. L. 111–312, title VII, § 753(c), Dec. 17, 2010, 124 Stat. 3321, provided that: “In the case of a designation of an empowerment zone the nomination for which included a termination date which is contemporaneous with the date specified in subparagraph (A)(i) of section 1391(d)(1) of the Internal Revenue Code of 1986 (as in effect before the enactment of this Act [Dec. 17, 2010]), subparagraph (B) of such section shall not apply with respect to such designation if, after the date of the enactment of this section [Dec. 17, 2010], the entity which made such nomination amends the nomination to provide for a new termination date in such manner as the Secretary of the Treasury (or the Secretary’s designee) may provide.”
This is a list of parts within the Code of Federal Regulations for which this US Code section provides rulemaking authority.This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.7 CFR - Agriculture7 CFR Part 25 - RURAL EMPOWERMENT ZONES AND ENTERPRISE COMMUNITIES
24 CFR - Housing and Urban Development24 CFR Part 597 - URBAN EMPOWERMENT ZONES AND ENTERPRISE COMMUNITIES: ROUND ONE DESIGNATIONS24 CFR Part 598 - URBAN EMPOWERMENT ZONES: ROUND TWO AND THREE DESIGNATIONS