### Question
How does Income Taxes define designated blighted area?


### Answer
Under *26 U.S.C. § 144*, **designated blighted area** is defined as:

> any blighted area designated by the governing body of a local general purpose governmental unit in the jurisdiction of which such area is located

#### Citation:
  - *26 U.S.C. § 144*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IV-TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS > Subpart A-Private Activity Bonds**

