26 USC § 1393 - Definitions and special rules

---
identifier: "/us/usc/t26/s1393"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 1393 - Definitions and special rules"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "1393"
section_name: "Definitions and special rules"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "U"
subchapter_name: "Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas"
part_number: "I"
part_name: "DESIGNATION"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 103–66, title XIII, § 13301(a), Aug. 10, 1993, 107 Stat. 547.)"
---


# § 1393. Definitions and special rules

**(a)** **In general** For purposes of this subchapter—

**(1)** **Appropriate Secretary** The term “appropriate Secretary” means—

**(A)** the Secretary of Housing and Urban Development in the case of any nominated area which is located in an urban area, and

**(B)** the Secretary of Agriculture in the case of any nominated area which is located in a rural area.

**(2)** **Rural area** The term “rural area” means any area which is—

**(A)** outside of a metropolitan statistical area (within the meaning of section 143(k)(2)(B)), or

**(B)** determined by the Secretary of Agriculture, after consultation with the Secretary of Commerce, to be a rural area.

**(3)** **Urban area** The term “urban area” means an area which is not a rural area.

**(4)** **Special rules for Indian reservations**

**(A)** **In general** No empowerment zone or enterprise community may include any area within an Indian reservation.

**(B)** **Indian reservation defined** The term “Indian reservation” has the meaning given such term by section 168(j)(6).

**(5)** **Local government** The term “local government” means—

**(A)** any county, city, town, township, parish, village, or other general purpose political subdivision of a State, and

**(B)** any combination of political subdivisions described in subparagraph (A) recognized by the appropriate Secretary.

**(6)** **Nominated area** The term “nominated area” means an area which is nominated by 1 or more local governments and the State or States in which it is located for designation under section 1391.

**(7)** **Governments** If more than 1 State or local government seeks to nominate an area under this part, any reference to, or requirement of, this subchapter shall apply to all such governments.

**(8)** **Special rule** An area shall be treated as nominated by a State and a local government if it is nominated by an economic development corporation chartered by the State.

**(9)** **Use of census data** Population and poverty rate shall be determined by the most recent decennial census data available.

**(b)** **Empowerment zone; enterprise community** For purposes of this title, the terms “empowerment zone” and “enterprise community” mean areas designated as such under section 1391.

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**Source Credit**: (Added Pub. L. 103–66, title XIII, § 13301(a), Aug. 10, 1993, 107 Stat. 547.)

## Editorial Notes

### Prior Provisions

A prior section 1393, added , , ; amended , (6), (8), , , related to taxation of general stock ownership corporation taxable income to shareholders, prior to repeal by , , .