United States · Bill · S
S. 1421 (104th)
A bill to amend the Internal Revenue Code of 1986 to treat as a zone business an otherwise qualified business dissected by a census tract boundary line of a designated empowerment zone or enterprise community.
Introduced
17 November 1995
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
7 April 2025
Summary
Amends the Internal Revenue Code to treat as an enterprise zone business any trade or business which would qualify as an enterprise zone business if the location of such trade or business was not dissected by an empowerment zone boundary.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 17 November 1995
Introduced in Senate (PDF)
Introduced in Senate · EN · 17 November 1995
Introduced in Senate
summary · EN · 17 November 1995
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/104th-congress/senate-bill/1421
- Open data entity: https://api.congress.gov/v3/bill/104/s/1421