### Question
How is the term enterprise zone business defined?


### Answer
The term **enterprise zone business** is defined in *26 U.S.C. § 1394* as the following:

> given to such term by section 1397B, except that—


(A) references to empowerment zones shall be treated as including references to enterprise communities, and


(B) such term includes any trades or businesses which would qualify as an enterprise zone business (determined after the modification of subparagraph (A)) if such trades or businesses were separately incorporated.

#### Citation:
  - *26 U.S.C. § 1394*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter U-Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas > PART II-TAX-EXEMPT FACILITY BONDS FOR EMPOWERMENT ZONES AND ENTERPRISE COMMUNITIES**

