### Question
What is the definition of DC Zone business?


### Answer
The definition of **DC Zone business** is as follows in *26 U.S.C. § 1400B*:

> any enterprise zone business (as defined in section 1397C), 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 1397C, 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**

