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S. 408 (114th): Empowering Jobs Act of 2015

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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Feb 5, 2015.

Empowering Jobs Act of 2015

Amends the Internal Revenue Code, with respect to tax-exempt enterprise zone facility bonds and empowerment zones, to: (1) include as employees of a qualified business entity employees who are residents of an empowerment zone, an enterprise community, or a qualified low-income community; and (2) extend the period of designation for empowerment zones through December 31, 2016 (thus extending the eligibility of such zones for certain tax benefits).