Community Development: Information on the Use of Empowerment Zone and Enterprise Community Tax Incentives

Pursuant to a congressional request, GAO reviewed the extent to which data exist to determine how the three tax incentives provided by the Empowerment Zone and Enterprise Community program have been used, focusing on data from: (1) the Internal Revenue Service (IRS) on each of the three tax incentives; and (2) state officials on the use of the tax-exempt enterprise.