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S 3827 109th Congress Senate

Empowerment Zone and Renewal Community Enhancement Act of 2006

Official title: A bill to amend the Internal Revenue Code of 1986 to extend and expand the benefits for businesses operating in empowerment zones, enterprise communities, or r… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to extend and expand the benefits for businesses operating in empowerment zones, enterprise communities, or renewal communities, and for other purposes.

Introduced: August 3, 2006 See on congress.gov
Taxation BondsBoundariesBuilding constructionCommerce
More subjectsShow fewer subjects
Congressional reporting requirementsDepreciation and amortizationEconomics and Public FinanceEnterprise zonesFederally-assisted loansFinance and Financial SectorHousing and Community DevelopmentIncome taxLabor and EmploymentMaintenance and repairOffice buildingsPovertyResidence requirementsRural economic developmentSocial Welfare
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This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 3, 2006
Read twice and referred to the Committee on Finance.
Aug 3, 2006
Introduced in Senate
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 Latest action August 3, 2006

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Empowerment Zone and Renewal Community Enhancement Act of 2006 - Amends Internal Revenue Code provisions relating to tax-preferred empowerment zones, enterprise communities, and renewal communities to: (1) extend the period of designation for empowerment zones and renewal communities through 2015; (2) provide a safe harbor standard for employee residency requirements in empowerment zones; (3) eliminate certain residency requirements for the empowerment zone employment tax credit; (4) grant authority to expand the boundaries of empowerment zones, enterprise communities, and renewal communities (requires expansion of such communities located in rural areas upon the request of a local government if specified conditions exist); (5) allow carryovers of unused expensing allowances for enterprise zone businesses; (6) allow certain empowerment zone businesses to elect to receive payments in lieu of tax benefits; and (7) allow federal guarantees and tax exemptions for enterprise zone facility bonds.

 Related & companion bills 1
  • HR 5660 Related bill Empowerment Zone and Renewal Community Enhancement Act of 2006
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 2
D
Durbin, Richard J.
Illinois · Sep 25, 2006
 D
Schumer, Charles E.
New York · Aug 3, 2006
Vitter, David
· Aug 3, 2006
Cite this page click to expand
APA
U.S. Congress. (2026). S. 3827: Empowerment Zone and Renewal Community Enhancement Act of 2006. 109th Congress. Open America. https://openamerica.io/bill/109-S-3827/
MLA
"S. 3827: Empowerment Zone and Renewal Community Enhancement Act of 2006." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-S-3827/.
Bluebook (legal)
S. 3827, 109th Cong. (2026), https://openamerica.io/bill/109-S-3827/.
Markdown link
[S. 3827: Empowerment Zone and Renewal Community Enhancement Act of 2006](https://openamerica.io/bill/109-S-3827/)
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