In line with IRS Notice 2013-38, the Empowerment Zones (EZ) were directed to contact the Internal Revenue Service (IRS) by July 29, 2013 if they did not want to accept the EZ designation extension. The list provided in the table below includes the EZs that have elected to accept the EZ designation extension provided through § 327(c) of the American Taxpayer Relief Act of 2012, Pub. L. 112-240, 126 Stat. 2313 (January 2, 2013) (ATRA).
Under this extension, businesses in these EZ communities have the opportunity to utilize the available EZ tax incentives until December 31, 2013 and for more information about each tax incentive please refer to the updated EZ Tax Incentives Summary Chart. Included in the table below is the updated contact information for each zone. If this contact information is incorrect or incomplete, please send an email to OCRTaxCredit@hud.gov summarizing the revisions that need to be made.