### Question
How is the term new empowerment zone facility bond defined?


### Answer
The term **new empowerment zone facility bond** is defined in *26 U.S.C. § 1394* as the following:

> any bond which would be described in subsection (a) if only empowerment zones designated under section 1391(g) were taken into account under sections 1397B and 1397C

#### 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**

