26 U.S.C. § 1393: Definitions and special rules

the Secretary of Housing and Urban Development in the case of any nominated area which is located in an urban area, and the Secretary of Agriculture in the case of any nominated area which is located in a rural area. outside of a metropolitan statistical area (within the meaning of section 143(k)(2)(B)), or determined by the Secretary of Agriculture, after consultation with the Secretary of Commerce, to be a rural area. The term “urban area” means an area which is not a rural area. No empowerment zone or enterprise community may include any area within an Indian reservation. The term “Indian reservation” has the meaning given such term by section 168(j)(6). any county, city, town, township, parish, village, or other general purpose political subdivision of a State, and any combination of political subdivisions described in subparagraph (A) recognized by the appropriate Secretary. The term “nominated area” means an area which is nominated by 1 or more local governments and the State or States in which it is located for designation under section 1391. If more than 1 State or local government seeks to nominate an area under this part, any reference to, or requirement of, this subchapter shall apply to all such governments. An area shall be treated as nominated by a State and a local government if it is nominated by an economic development corporation chartered by the State. Population and poverty rate shall be determined by the most recent decennial census data available. For purposes of this title, the terms “empowerment zone” and “enterprise community” mean areas designated as such under section 1391.