### Question
How does NORMAL TAXES AND SURTAXES define DC Zone business?


### Answer
Under *26 U.S.C. § 1400B*, **DC Zone business** is defined as:

> any entity which is an enterprise zone business (as defined in section 1397B), determined—


(1) after the application of section 1400(e),


(2) by substituting “80 percent” for “50 percent” in subsections (b)(2) and (c)(1) of section 1397B, and


(3) by treating no area other than the DC Zone as an empowerment zone or enterprise community

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

