# Empowerment Zone Employment Credit
> **IRS** · Final regulations. · Published 1997-12-30 · Effective 1997-12-30 · 62 FR 67726
## Document
- **Document number:** 97-33645
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 62 FR 67726
- **CFR reference:** 26 CFR 1
- **Publication date:** 1997-12-30
- **Effective date:** 1997-12-30
- **Treasury docket:** TD 8747
## Abstract

This document contains final regulations relating to the period employers may use in computing the empowerment zone employment credit under section 1396 of the Internal Revenue Code. The regulations reflect and implement certain changes made by the Omnibus Budget Reconciliation Act of 1993 (OBRA '93). They affect employers of employees who live and work in an empowerment zone designated under the statute. The regulations provide employers with the guidance necessary to claim the credit.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1997/12/30/97-33645/empowerment-zone-employment-credit)
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