### Question
How is the term empowerment zone employment credit defined?


### Answer
The term **empowerment zone employment credit** is defined in *26 U.S.C. § 38* as the following:

> the portion of the credit under subsection (a) which is attributable to the credit determined under section 1396 (relating to empowerment zone employment credit)

#### Citation:
  - *26 U.S.C. § 38*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

