District of Columbia treated as empowerment zone

(a) In general Section 1391(b)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following: There shall be treated as an empowerment zone designated under this section so much of the District of Columbia as would result in the largest area within such District meeting the eligibility requirements for designation under section 1391. Deemed treatment under the preceding sentence shall not be taken into account in determining the number of empowerment zones which may be designated under this section.. (b) Effective date The amendments made by this section shall apply to periods beginning after December 31, 2025.