26 USC § 1397E - Repealed. Pub. L. 115–97, title I, § 13404(c)(1), Dec. 22, 2017, 131 Stat. 2138]
---
identifier: "/us/usc/t26/s1397E"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 1397E - Repealed. Pub. L. 115–97, title I, § 13404(c)(1), Dec. 22, 2017, 131 Stat. 2138]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "1397E"
section_name: "Repealed. Pub. L. 115–97, title I, § 13404(c)(1), Dec. 22, 2017, 131 Stat. 2138]"
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: "IV"
part_name: "INCENTIVES FOR EDUCATION ZONES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 1397E. Repealed. Pub. L. 115–97, title I, § 13404(c)(1), Dec. 22, 2017, 131 Stat. 2138]
Section, added , , ; amended –(4), , ; , , ; , , ; , , ; , , ; , title IV, § 406(c), , , 1189; , (3), , ; , (b)(1), , ; , , ; , title XV, § 15316(c)(2), , , 2273; , , ; , , ; , , , related to credit to holders of qualified zone academy bonds.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal applicable to bonds issued after , see , set out as a note under former .