### Question
How does Income Taxes define enterprise zone facility?


### Answer
Under *26 U.S.C. § 1394*, **enterprise zone facility** is defined as:

> any qualified zone property the principal user of which is an enterprise zone business, and any land which is functionally related and subordinate to such property

#### Citation:
  - *26 U.S.C. § 1394*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter U-Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas > PART II-TAX-EXEMPT FACILITY BONDS FOR EMPOWERMENT ZONES AND ENTERPRISE COMMUNITIES**

