A bill to amend the Internal Revenue Code of 1986 to correct the inadvertent failure in the Taxpayer Relief Act of 1997 to apply the exception for developable sites to Round I Empowerment Zone and Enterprise Communities.

referredUnited States· United States Congress· EN

Introduced

5 August 1999

Last action

—

Status

Read twice and referred to the Committee on Finance.

Summary

Amends the Internal Revenue Code to exempt specified commercially developable sites from certain empowerment zone or enterprise community poverty population requirements (thus making such sites eligible for enterprise zone or enterprise community inclusion).

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Documents

3 official files

Introduced in Senate (text)

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Introduced in Senate (text)
Introduced in Senate · EN · 5 August 1999
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Introduced in Senate (PDF)
Introduced in Senate · EN · 5 August 1999
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Introduced in Senate
summary · EN · 5 August 1999
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Sources

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Official source: https://www.congress.gov/bill/106th-congress/senate-bill/1540
Open data entity: https://api.congress.gov/v3/bill/106/s/1540