§1391. Designation procedure — Inbound Citations
26 U.S.C. § 1391
Cited by 11 provisions in release 119-102.
Citations to 26 U.S.C. § 1391 as a whole
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(B) encompasses or is located in an empowerment zone or enterprise community designated under section 1391 of title 26.
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(I) an empowerment zone under section 1391 of title 26; or
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(A) is within an empowerment zone the designation of which is in effect under section 1391, and
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(A) Within 60 days after the end of the application period described in paragraph (3)(A), the Secretary, after consultation with the Administrator of the Environmental Protection Agency, shall designate qualified green building and sustainable design projects. At least one of the projects designated shall be located in, or within a 10-mile radius of, an empowerment zone as designated pursuant to section 1391, and at least one of the projects designated shall be located in a rural State. No more than one project shall be designated in a State. A project shall not be designated if such project includes a stadium or arena for professional sports exhibitions or games.
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(a) A nominated area shall be eligible for designation under section 1391 only if it meets the following criteria:(1) The nominated area has a maximum population of—(A) in the case of an urban area, the lesser of—(i) 200,000, or(ii) the greater of 50,000 or 10 percent of the population of the most populous city located within the nominated area, and(B) in the case of a rural area, 30,000.(2) The nominated area is one of pervasive poverty, unemployment, and general distress.(3) The nominated area—(A) does not exceed 20 square miles if an urban area or 1,000 square miles if a rural area,(B) has a boundary which is continuous, or, except in the case of a rural area located in more than 1 State, consists of not more than 3 noncontiguous parcels,(i) in the case of an urban area, is located entirely within no more than 2 contiguous States, and(ii) in the case of a rural area, is located entirely within no more than 3 contiguous States, and(D) does not include any portion of a central business district (as such term is used for purposes of the most recent Census of Retail Trade) unless the poverty rate for each population census tract in such district is not less than 35 percent (30 percent in the case of an enterprise community).(4) The poverty rate—(A) for each population census tract within the nominated area is not less than 20 percent,(B) for at least 90 percent of the population census tracts within the nominated area is not less than 25 percent, and(C) for at least 50 percent of the population census tracts within the nominated area is not less than 35 percent.
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(c) From among the nominated areas eligible for designation under section 1391 by the appropriate Secretary, such appropriate Secretary shall make designations of empowerment zones and enterprise communities on the basis of—(1) the effectiveness of the strategic plan submitted pursuant to section 1391(f)(2) and the assurances made pursuant to section 1391(e)(3), and(2) criteria specified by the appropriate Secretary.
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(III) have had a Federal naval installation that was more than 100 years old closed by action of the Base Closure and Realignment Commission appointed for 1993 under the Base Closure and Realignment Act of 1990, directly resulting in a loss of employment by more than 7,000 Federal Government civilian employees and more than 15,000 active duty military personnel, which naval installation was located within one mile of an enterprise community designated by the Secretary pursuant to section 1391 of title 26, which enterprise community has a population of not less than 20,000, according to the 1990 decennial census of the Bureau of the Census of the Department of Commerce2
Citations to §1391(d)(1)(A)(i)
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(iv) the day after the date set forth in section 1391(d)(1)(A)(i) were substituted for “January 1, 2010” each place it appears.
Citations to §1391(e)(3)
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(1) the effectiveness of the strategic plan submitted pursuant to section 1391(f)(2) and the assurances made pursuant to section 1391(e)(3), and
Citations to §1391(f)(2)
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(1) the effectiveness of the strategic plan submitted pursuant to section 1391(f)(2) and the assurances made pursuant to section 1391(e)(3), and
Citations to §1391(g)
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(A) in the case of obligations issued before January 1, 2002, only empowerment zones designated under section 1391(g) were taken into account under sections 1397C and 1397D, and