### Question
How is the "eligible local education agency" defined?


### Answer
The term **eligible local education agency** is defined in *26 U.S.C. § 1397E* as follows -

> any local education [1](#1397E_1_target) agency as defined in section 14101 of the Elementary and Secondary Education Act of 1965

#### Citation:
  - *26 U.S.C. § 1397E*
  - 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 IV-INCENTIVES FOR EDUCATION ZONES**

