References in Text
The date of the enactment of this subchapter, referred to in subsec. (b)(1), is the date of enactment of Pub. L. 105–34, which was approved Aug. 5, 1997.
Amendments
2010—Subsec. (f). Pub. L. 111–312 substituted “2011” for “2009” in pars. (1) and (2).
2008—Subsec. (f). Pub. L. 110–343 substituted “2009” for “2007” in pars. (1) and (2).
2006—Subsec. (f). Pub. L. 109–432 substituted “2007” for “2005” in pars. (1) and (2).
2004—Subsec. (f). Pub. L. 108–311 substituted “2005” for “2003” in pars. (1) and (2).
2000—Subsec. (d). Pub. L. 106–554, § 1(a)(7) [title I, § 113(c)], amended heading and text of subsec. (d) generally, striking out par. (1) designation and heading and par. (2), which provided that there would be no decrease of empowerment zone employment credit in 2002.
Subsec. (e). Pub. L. 106–554, § 1(a)(7) [title I, § 116(b)(5)], substituted “section 1397C” for “section 1397B”.
Subsec. (f). Pub. L. 106–554, § 1(a)(7) [title I, § 164(a)(1)], substituted “2003” for “2002” in pars. (1) and (2).
1998—Subsec. (b)(2)(B). Pub. L. 105–206 inserted “as determined on the basis of the 1990 census” after “percent”.
Effective Date of 2010 Amendment
Pub. L. 111–312, title VII, § 754(e), Dec. 17, 2010, 124 Stat. 3322, provided that:
“(1) In general.— Except as otherwise provided in this subsection, the amendments made by this section [amending this section and sections 1400A to 1400C of this title] shall apply to periods after December 31, 2009.
“(2) Tax-exempt dc empowerment zone bonds.— The amendment made by subsection (b) [amending section 1400A of this title] shall apply to bonds issued after December 31, 2009.
“(3) Acquisition dates for zero-percent capital gains rate.— The amendments made by subsection (c) [amending section 1400B of this title] shall apply to property acquired or substantially improved after December 31, 2009.
“(4) Homebuyer credit.— The amendment made by subsection (d) [amending section 1400C of this title] shall apply to homes purchased after December 31, 2009.”
Effective Date of 2008 Amendment
Pub. L. 110–343, div. C, title III, § 322(a)(2), Oct. 3, 2008, 122 Stat. 3873, provided that:
“The amendments made by this subsection [amending this section] shall apply to periods beginning after December 31, 2007.”
Effective Date of 2006 Amendment
Pub. L. 109–432, div. A, title I, § 110(a)(2), Dec. 20, 2006, 120 Stat. 2939, provided that:
“The amendments made by this subsection [amending this section] shall apply to periods beginning after December 31, 2005.”
Effective Date of 2004 Amendment
Pub. L. 108–311, title III, § 310(e), Oct. 4, 2004, 118 Stat. 1180, provided that:
“(1) In general.— Except as provided in paragraph (2), the amendments made by this section [amending this section and sections 1400A to 1400C and 1400F of this title] shall take effect on January 1, 2004.
“(2) Tax-exempt economic development bonds.— The amendment made by subsection (b) [amending section 1400A of this title] shall apply to obligations issued after the date of the enactment of this Act [Oct. 4, 2004].”
Effective Date of 2000 Amendment
Amendment by section 1(a)(7) [title I, § 113(c)] of Pub. L. 106–554 applicable to wages paid or incurred after Dec. 31, 2001, see section 1(a)(7) [title I, § 113(d)] of Pub. L. 106–554, set out as a note under section 1396 of this title.
Amendment by section 1(a)(7) [title I, § 116(b)(5)] of Pub. L. 106–554 applicable to qualified empowerment zone assets acquired after Dec. 21, 2000, see section 1(a)(7) [title I, § 116(c)] of Pub. L. 106–554, set out as a note under section 1016 of this title.
Effective Date of 1998 Amendment
Amendment by Pub. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 of Pub. L. 105–206, set out as a note under section 1 of this title.