To amend the Internal Revenue Code of 1986 to extend certain tax benefits related to empowerment zones to the District of Columbia.

This bill proposes to amend the Internal Revenue Code of 1986 to extend certain federal tax benefits associated with empowerment zones to the District of Columbia. It specifically modifies Section 1391(b)(2) to treat the largest eligible area within D.C. as a designated empowerment zone. This deemed designation would allow businesses and residents in that area to access various tax incentives, without affecting the total number of empowerment zones that can be officially designated nationwide. The provisions of this bill are set to become effective for periods beginning after December 31, 2025 .