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

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 6537 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 6537 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 December 9, 2025 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 Representatives of the United States of America in Congress assembled, SECTION 1. DISTRICT OF COLUMBIA TREATED AS EMPOWERMENT ZONE. (a) In General.--Section 1391(b)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following: ``There shall be treated as an empowerment zone designated under this section so much of the District of Columbia as would result in the largest area within such District meeting the eligibility requirements for designation under section 1391. Deemed treatment under the preceding sentence shall not be taken into account in determining the number of empowerment zones which may be designated under this section.''. (b) Effective Date.--The amendments made by this section shall apply to periods beginning after December 31, 2025. <all>