To amend the Internal Revenue Code of 1986 to extend certain tax benefits related to empowerment zones to the District of Columbia.

Sponsor: Eleanor Holmes Norton (Democratic-DC)December 9, 2025

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Introduced

In Committee

Passed One Chamber

Passed Both Chambers

Signed into Law

Referred to the House Committee on Ways and Means.

Businesses and residents in Washington D.C. would get new tax benefits.

Businesses and residents in Washington D.C. would become eligible for certain federal tax benefits. This bill would change tax rules to treat the largest eligible part of D.C. as a special 'empowerment zone.' These changes would take effect for periods starting after December 31, 2025.

What Would Change

Currently, Washington D.C. is not treated as an empowerment zone, meaning businesses and residents there do not qualify for specific federal tax benefits. If this bill becomes law, the largest eligible area within D.C. would be considered an empowerment zone, making businesses and residents in that area eligible for those tax benefits for periods starting after December 31, 2025.

Key Provisions

Extends federal tax benefits related to 'empowerment zones' to the largest eligible area within Washington D.C.
Changes the Internal Revenue Code to treat a part of Washington D.C. as an empowerment zone for tax purposes.
Ensures this special treatment for Washington D.C. does not affect the total number of empowerment zones allowed nationwide.
Takes effect for periods starting after December 31, 2025.

View on Congress.gov

HR 6537 · 119th Congress · December 9, 2025 · AI Summary by gemini-2.5-flash · 10/10

To amend the Internal Revenue Code of 1986 to extend certain tax benefits related to empowerment zones to the District of Columbia.

What Would Change

Key Provisions

Lobbying Activity