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

I 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. IN THE HOUSE OF REPRESENTATIVES MARCH 2, 2020 Ms. NORTON 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 certain tax benefits related to empowerment zones to the District of Columbia. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. DISTRICT OF COLUMBIA TREATED AS EM- 3 POWERMENT ZONE. 4 (a) IN GENERAL.—Section 1391(b)(2) of the Internal 5 Revenue Code of 1986 is amended by adding at the end 6 the following: ‘‘There shall be treated as an empowerment 7 zone designated under this section so much of the District 8 of Columbia as would result in the largest area within DC 9 meeting the eligibility requirements for designation under 10 VerDate Sep 11 2014 20:50 Mar 05, 2020 Jkt 099200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H6059.IH H6059 pamtmann on DSKBC07HB2PROD with BILLS 2 •HR 6059 IH 1391. Deemed treatment under the preceding sentence 1 shall not be taken into account in determining the number 2 of empowerment zones which may be designated under 3 this section.’’. 4 (b) EFFECTIVE DATE.—The amendments made by 5 this section shall apply to periods beginning after Decem- 6 ber 31, 2019. 7 Æ VerDate Sep 11 2014 20:50 Mar 05, 2020 Jkt 099200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H6059.IH H6059 pamtmann on DSKBC07HB2PROD with BILLS