### Question
Can you define what applicable DC area means?


### Answer
**Applicable DC area** is defined as the following 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 as determined on the basis of the 1990 census

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

