N-18-47: Empowerment Zone Designation Extension

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IRS GuideWire May 4, 2018

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Issue Number:    N-2018-47

Inside This Issue


Notice 2018-47 explains how a state and local governments are deemed to extend the termination date designated in their empowerment zone nominations.  Under this notice, the termination dates are deemed extended until December 31, 2017.  The extension in this notice follows along similar past extensions.  See Notice 2013-38, Notice 2015-26, and Notice 2016-28.  

It will be in IRB 2018-21, dated 5/21/18.

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