The Center of the California Enterprise Zone Information Universe


IRS Provides Notice That All Empowerment Zones Extended Through 2014

While the federal Empowerment Zones were extended legislatively as part of tax extender legislation at the end of 2014, the IRS requires that the states extend the expiration dates of their zones. In the past, the IRS decided to deem all Empowerment Zones extended unless a state proactively requested that their zones not be extended.

IRS Notice 2015-26 explains that states had until May 11, 2015 to affirmatively decline extension and that none did.

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