### Question
What is the definition of applicable DC area?


### Answer
The definition of **applicable DC area** is as follows in *26 U.S.C. § 1400*:

> the area consisting of—


(1) the census tracts located in the District of Columbia which are part of an enterprise community designated under subchapter U before the date of the enactment of this subchapter, and


(2) all other census tracts—


(A) which are located in the District of Columbia, and


(B) for which the poverty rate is not less than than [1](#1400_1_target) 20 percent

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

