I 115th CONGRESS 1st Session H. R. 3678 IN THE HOUSE OF REPRESENTATIVES September 5, 2017 Ms. Norton introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to designate the District of Columbia as an empowerment zone.

1. District of Columbia treated as empowerment zone (a) In general Section 1391(b)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following: There shall be treated as an empowerment zone designated under this section so much of the District of Columbia as would result in the largest area within DC meeting the eligibility requirements for designation under 1391. Deemed treatment under the preceding sentence shall not be taken into account in determining the number of empowerment zones which may be designated under this section. . (b) Effective date The amendments made by this section shall apply to periods beginning after December 31, 2016.