---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schU"
level: "subchapter"
label: "Subchapter U"
heading: "Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schU"
sections_count: 12
---

# Subchapter U — Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes

## Contents

- [Part I — Designation](/usc/26/stA-ch1-schU-ptI.md)
- [Part II — Tax-Exempt Facility Bonds for Empowerment Zones and Enterprise Communities](/usc/26/stA-ch1-schU-ptII.md)
- [Part III — Additional Incentives for Empowerment Zones](/usc/26/stA-ch1-schU-ptIII.md)
- [Part IV — Incentives for Education Zones](/usc/26/stA-ch1-schU-ptIV.md)
- [Part V — Regulations](/usc/26/stA-ch1-schU-ptV.md)