### Question
How is the term DC Zone business defined?


### Answer
The term **DC Zone business** is defined in *26 U.S.C. § 1400B* as the following:

> any enterprise zone business (as defined in section 1397B), determined—


(1) after the application of section 1400(e),


(2) by substituting “80 percent” for “50 percent” in subsections (b)(2) and (c)(1) of section 1397B, and


(3) by treating no area other than the DC Zone as an empowerment zone or enterprise community

#### Citation:
  - *26 U.S.C. § 1400B*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter W-District of Columbia Enterprise Zone**

