26-U.S.C.-1400H

§1400H – Renewal Community Employment Credit

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter X > Part III > Section 1400H

Details

• Reference: Section 1400H
• Legend: §1400H – Renewal Community Employment Credit
• USCode Year: 2013

Provision Content

(a) In general

Subject to the modification in subsection (b), a renewal community shall be treated as an empowerment zone for purposes of section 1396 with respect to wages paid or incurred after December 31, 2001.

(b) Modification

In applying section 1396 with respect to renewal communities—

(1) the applicable percentage shall be 15 percent, and

(2) subsection (c) thereof shall be applied by substituting $10,000 for $15,000 each place it appears.

(Added Pub. L. 106–554, §1(a)(7) [title I, §101(a)], Dec. 21, 2000, 114 Stat. 2763, 2763A–596.)

U.S. Encyclopedia of Law Coverage

26-U.S.C.-1400A in the Legal Encyclopedia: Income Taxes

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26-U.S.C.-1399 in the Legal Encyclopedia: Tax Liability

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26-U.S.C.-1398 in the Legal Encyclopedia: Taxation

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Subchapter W – in the Legal Encyclopedia: Liability

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