S. 943

A bill to amend the Internal Revenue Code of 1986 to extend the period for which the designation of an area as an empowerment zone is in effect.

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II

110th CONGRESS

1st Session

S. 943

IN THE SENATE OF THE UNITED STATES

March 20, 2007

Ms. Snowe (for herself and Ms. Collins) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to extend the period for which the designation of an area as an empowerment zone is in effect.

1.

Extension of round II and round III empowerment zones

(a)

In general

Clause (i) of section 1391(d)(1)(A) of the Internal Revenue Code of 1986 (relating to period for which designation is in effect) is amended by inserting (December 31, 2016, in the case of any empowerment zone designated under subsection (g) or (h)) after 2009.

(b)

Conforming amendment

Paragraph (2) of section 1391(h) of the Internal Revenue Code of 1986 (relating to additional designations permitted) is amended by striking 2009 and inserting 2016.

(c)

Effective date

The amendments made by this section shall take effect on the date of the enactment of this Act.