### Question
Can you define what renewal community means?


### Answer
**Renewal community** is defined as the following in *26 U.S.C. § 1400E*:

> any area—


(A) which is nominated by 1 or more local governments and the State or States in which it is located for designation as a renewal community (hereafter in this section referred to as a “nominated area”), and


(B) which the Secretary of Housing and Urban Development designates as a renewal community, after consultation with—


(i) the Secretaries of Agriculture, Commerce, Labor, and the Treasury; [1](#1400E_1_target) the Director of the Office of Management and Budget, and the Administrator of the Small Business Administration, and


(ii) in the case of an area on an Indian reservation, the Secretary of the Interior

#### Citation:
  - *26 U.S.C. § 1400E*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter X-Renewal Communities > PART I-DESIGNATION**

