Urban designations effective December 21, 1994

•  Atlanta, GA                             • Detroit, MI
•  Baltimore, MD                         • New York City, NY
•  Chicago, IL                              • Philadelphia, PA / Camden, NJ

Rural designations effective December 21, 1994

•  The Kentucky Highlands
•  Mid-Delta, Mississippi
•  Rio Grande Valley, Texas

District of Columbia designations effective January 1, 1998

•  Washington, D.C.

*Urban designations effective December 31, 1998
•  Boston, MA                             •     Knoxville / Knox County, TN
•  Cincinnati, OH                         •     Miami / Miami-Dade County, FL
•  Columbia / Sumter SC             •     Minneapolis, MN
•  Columbus, OH                          •     New Haven, CT
•  Cumberland County, NJ           •     Norfolk / Portsmouth, VA
•  El Paso, TX                              •     Santa Ana, CA
•  Gary / East Chicago, IN           •     St. Louis, MO / East St. Louis, IL
•  Huntington, WV / Ironton, OH

*Rural designations effective December 31, 1998
•  Desert Communities Empowerment Zone, California
•  Steele-Griggs County Empowerment Zone, Dakota
•  Oglala Sioux Tribe Empowerment Zone, South Dakota
•  Southernmost Illinois Delta Empowerment Zone Illinois
•  Southwest Georgia United Empowerment Zone, Georgia

Designations effective January 1, 2000
•  Cleveland, OH
•  Los Angeles, CA

Urban Designations effective January 1, 2002
•  Pulaski County, AR                 •     Syracuse, NY
•  Tucson, AZ                              •     Yonkers, NY
•  Fresno, CA                              •     Oklahoma City, OK
•  Jacksonville, FL                       •     San Antonio, TX

Rural Designations effective January 1, 2002
•  Northern Maine Development Commission, Inc. (Aroostook County)
•  Middle Rio Grande FUTURO Communities in Texas

*Please note: For the December 31, 1998 designations only, the FEZ wage credit cannot be claimed before 2002, but wages can be claimed after December 31, 2001. All designations run until 2009