### Question
How is the term commercial revitalization agency defined?


### Answer
The term **commercial revitalization agency** is defined in *26 U.S.C. § 1400I* as the following:

> any agency authorized by a State to carry out this section

#### Citation:
  - *26 U.S.C. § 1400I*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter X-Renewal Communities > PART III-ADDITIONAL INCENTIVES**

