ITG FAQ #2 Answer-What is the intent of the Empowerment Zone Employment Credit (Section 1396)?

The Empowerment Zone Employment Credit provides businesses with an incentive to hire individuals who both live and work in an empowerment zone. Individuals who work in the DC Zone may live anywhere in the District of Columbia.

A listing of designated empowerment zone and their designation dates can be found in Form 8844, Empowerment Zone and Renewal Community Employment Credit, instructions.

Note: The empowerment zone credit has expired for qualified empowerment zone wages paid or incurred after 2017 and hasn't been extended.

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