A qualified zone employee is any employee who meets both of the following tests:
Performs substantially all of the services for the employer within an empowerment zone in the employer's trade or business, and
Has his or her principal residence within that empowerment zone while performing these services (anywhere in the District of Columbia for the DC zone). Both full-time and part-time employees may qualify.
Note: This credit has been extended through the December 31, 2020 expiration date.