26 U.S.C. § 1393 — Definitions and special rules

(a) General definitions. For this subchapter: (1) “Appropriate Secretary” means Housing and Urban Development’s Secretary for an urban nominated area and Agriculture’s Secretary for a rural nominated area. (2) “Rural area” means an area outside a metropolitan statistical area, or one Agriculture’s Secretary determines after consulting Commerce’s Secretary is rural. (3) “Urban area” means an area that is not rural. (4) No empowerment zone or enterprise community may include an area within an Indian reservation. “Indian reservation” has the meaning given by section 168(j)(6); this section does not define it. (5) “Local government” means a county, city, town, township, parish, village, or other general-purpose State subdivision, and any combination of those subdivisions recognized by the appropriate Secretary. (6) “Nominated area” means an area nominated by one or more local governments and the State or States where it lies for designation under section 1391. (7) If more than one State or local government nominates an area, references to or requirements of this subchapter apply to all of them. (8) An area is treated as nominated by a State and local government if a State-chartered economic development corporation nominates it. (9) Population and poverty rate must use the latest available decennial census data. (b) “Empowerment zone” and “enterprise community.” For this title, these terms mean areas designated as such under section 1391.