{"data":{"id":"us-dc/d.c.-code-10-1221.14","jurisdiction":"us-dc","citation":"D.C. Code § 10-1221.14","heading":"Recovery zone designation.","body":"(a)\nThe Mayor may designate recovery zones pursuant to sections 1400U-1, 1400U-2, and 1400U-3 of the Internal Revenue Code of 1986, approved February 17, 2009 (123 Stat. 348; 26 U.S.C. §§ 1400U-1, 1400U-2, and 1400U-3).\n\n(b)\nSquare 370, having been determined to be an area of general distress, is designated as a recovery zone.","path":["Title 10. Parks, Public Buildings, Grounds, and Space.","Chapter 12. Washington Convention and Sports Authority.","Subchapter II. New Convention Center Hotel Financing."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/10-1221.14","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"4fb0dedcb314c1cffbd23ee1fbdd2e0eab719d0ae9aeca48216bd8d6fbe8e249","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-10-1221.13","next":"us-dc/d.c.-code-10-1221.15"},"notice":"GroundRules: Original legal text. Not legal advice."}