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HR 2238 116th Congress House Taxation Economic development Elementary and secondary education Income tax credits Securities

To amend the Internal Revenue Code of 1986 to extend certain tax benefits related to empowerment zones.

Introduced: April 10, 2019 Introduced by: Espaillat, Adriano Democratic · New York See on congress.gov
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This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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
Apr 10, 2019
Referred to the House Committee on Ways and Means.
Apr 10, 2019
Introduced in House
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 Plain-English summary Congressional Research Service

This bill extends the period for the designation of empowerment zones and reinstates the tax credit for holders of qualified zone academy bonds. An empowerment zone is an economically distressed community eligible for various tax incentives and grants from the federal government to promote investment in the community.

The bill reinstates and expands the tax credit for holders of qualified zone academy bonds. A qualified zone academy bond is a tax-exempt bond that may be issued to rehabilitate or repair a public school facility, to provide equipment and develop course material, and train teachers and other school personnel.

What's happening now April 10, 2019

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Rogers, Harold
Kentucky · Apr 10, 2019
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2238: To amend the Internal Revenue Code of 1986 to extend certain tax benefits related to empowerment zones.. 116th Congress. Open America. https://openamerica.io/bill/116-HR-2238/
MLA
"H.R. 2238: To amend the Internal Revenue Code of 1986 to extend certain tax benefits related to empowerment zones.." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-2238/.
Bluebook (legal)
H.R. 2238, 116th Cong. (2026), https://openamerica.io/bill/116-HR-2238/.
Markdown link
[H.R. 2238: To amend the Internal Revenue Code of 1986 to extend certain tax benefits related to empowerment zones.](https://openamerica.io/bill/116-HR-2238/)
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