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S 1911 104th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to encourage economic development through the creation of additional empowerment zones and enterprise communities and to encourage the cleanup of…

Official title: A bill to amend the Internal Revenue Code of 1986 to encourage economic development through the creation of additional empowerment zones and enterprise communi… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to encourage economic development through the creation of additional empowerment zones and enterprise communities and to encourage the cleanup of contaminated brownfield sites.

Introduced: September 28, 1996 See on congress.gov
Taxation CensusCommerceCostsDepreciation and amortization
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Economic developmentEconomics and Public FinanceEmigrationEmployment tax creditsEnterprise zonesEnvironmental ProtectionFactoriesFinance and Financial SectorGovernment Operations and PoliticsGovernment paperworkHazardous waste site remediationHousing and Community DevelopmentIncome taxIndian economic developmentIndustrial pollution
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This bill died when the 104th Congress ended
It never became law before the 104th Congress (1995–1996) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 27, 1996
Read twice and referred to the Committee on Finance.
Jun 27, 1996
Sponsor introductory remarks on measure. (CR S7180-7182, S7184)
Jun 27, 1996
Introduced in Senate
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 Latest action June 27, 1996

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

TABLE OF CONTENTS:

Title I: Additional Empowerment Zones

Title II: New Empowerment Zones and Enterprise Communities

Title III: Expensing of Environmental Remediation Costs

Title I: Additional Empowerment Zones - Amends the Internal Revenue Code to increase from: (1) 9 to 11 the number of areas which may be designated as empowerment zones; (2) six to eight the number of such zones which may be in urban areas; and (3) 750,000 to 1,000,000 the aggregate population allowable in all urban area zones.

Title II: New Empowerment Zones and Enterprise Communities - Permits, before January 1, 1998, the designation, in the aggregate of an additional: (1) 80 nominated areas as enterprise communities; and (2) 20 nominated areas as empowerment zones, subject to availability of eligible nominated areas.

Modifies eligibility criteria.

Prohibits: (1) applying the employment credit to the new empowerment zones; and (2) in certain developable sites, application of increased expensing provisions for certain depreciable business assets.

Modifies provisions concerning: (1) enterprise facility zone bonds; and (2) the enterprise zone business definition.

Title III: Expensing of Environmental Remediation Costs - Permits a taxpayer to expense any defined qualified environmental remediation expenditure which is not chargeable to capital account.

 Related & companion bills 1
  • HR 3747 Identical bill To amend the Internal Revenue Code of 1986 to encourage economic development through the creation of additional empower…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Murray, Patty
Washington · Sep 28, 1996
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APA
U.S. Congress. (2026). S. 1911: A bill to amend the Internal Revenue Code of 1986 to encourage economic development through the creation of additional empowerment zones and enterprise communities and to encourage the cleanup of contaminated brownfield sites.. 104th Congress. Open America. https://openamerica.io/bill/104-S-1911/
MLA
"S. 1911: A bill to amend the Internal Revenue Code of 1986 to encourage economic development through the creation of additional empowerment zones and enterprise communities and to encourage the cleanup of contaminated brownfield sites.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-S-1911/.
Bluebook (legal)
S. 1911, 104th Cong. (2026), https://openamerica.io/bill/104-S-1911/.
Markdown link
[S. 1911: A bill to amend the Internal Revenue Code of 1986 to encourage economic development through the creation of additional empowerment zones and enterprise communities and to encourage the cleanup of contaminated brownfield sites.](https://openamerica.io/bill/104-S-1911/)
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