Publication 954
Tax Incentives for Empowerment Zones and Other Distressed Communities

(Rev. June 2001)

Introduction

Topics and Useful Items

Empowerment Zones and Enterprise Communities

Renewal Communities

New Markets Credit

Environmental Cleanup Cost Deduction

Qualified Zone Academy Bonds

Work Opportunity Credit

Welfare-to-Work Credit

Indian Employment Credit

Depreciation of Property Used on Indian Reservations

Exclusion of Capital Gains From DC Zone Assets

How To Get Tax Help