26 USC 1393 - Definitions and special rules

(a) In general 
For purposes of this subchapter
(1) Appropriate Secretary 
The term appropriate Secretary means
(A) the Secretary of Housing and Urban Development in the case of any nominated area which is located in an urban area, and
(B) the Secretary of Agriculture in the case of any nominated area which is located in a rural area.

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(2) Rural area 
The term rural area means any area which is
(A) outside of a metropolitan statistical area (within the meaning of section 143 (k)(2)(B)), or
(B) determined by the Secretary of Agriculture, after consultation with the Secretary of Commerce, to be a rural area.
(3) Urban area 
The term urban area means an area which is not a rural area.
(4) Special rules for Indian reservations 

(A) In general 
No empowerment zone or enterprise community may include any area within an Indian reservation.
(B) Indian reservation defined 
The term Indian reservation has the meaning given such term by section 168 (j)(6).
(5) Local government 
The term local government means
(A) any county, city, town, township, parish, village, or other general purpose political subdivision of a State, and
(B) any combination of political subdivisions described in subparagraph (A) recognized by the appropriate Secretary.

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(6) Nominated area 
The term nominated area means an area which is nominated by 1 or more local governments and the State or States in which it is located for designation under section 1391.
(7) Governments 
If more than 1 State or local government seeks to nominate an area under this part, any reference to, or requirement of, this subchapter shall apply to all such governments.
(8) Special rule 
An area shall be treated as nominated by a State and a local government if it is nominated by an economic development corporation chartered by the State.
(9) Use of census data 
Population and poverty rate shall be determined by the most recent decennial census data available.
(b) Empowerment zone; enterprise community 
For purposes of this title, the terms empowerment zone and enterprise community mean areas designated as such under section 1391.