26 USC 1393 - Definitions and special rules

U.S Code last checked for updates: May 05, 2024

§ 1393.

Definitions and special rules

(a)

In general

For purposes of this subchapter—

(1)

Appropriate Secretary

The term “appropriate Secretary” means—

(A)

the Secretary of Housing and Urban Development in the case of any nominated area which is located in an urban area, and

(B)

the Secretary of Agriculture in the case of any nominated area which is located in a rural area.

(2)

Rural area

The term “rural area” means any area which is—

(A)

outside of a metropolitan statistical area (within the meaning of section 143(k)(2)(B)), or

(B)

determined by the Secretary of Agriculture, after consultation with the Secretary of Commerce, to be a rural area.

(3)

Urban area

(4)

Special rules for Indian reservations

(A)

In general

(B)

Indian reservation defined

(5)

Local government

The term “local government” means—

(A)

any county, city, town, township, parish, village, or other general purpose political subdivision of a State, and

(B)

any combination of political subdivisions described in subparagraph (A) recognized by the appropriate Secretary.

(6)

Nominated area

(7)

Governments

(8)

Special rule

(9)

Use of census data

(b)

Empowerment zone; enterprise community

(Added Pub. L. 103–66, title XIII, § 13301(a), Aug. 10, 1993, 107 Stat. 547.)

cite as: 26 USC 1393