Introduction This publication is for business owners who want to find outwhether they qualify for certain tax incentives. These incentives areintended to help empowerment zones, enterprise communities, and otherdistressed communities. A distressed community is any area whosepoverty rate or other conditions cause any of these tax incentives toapply. The requirements for each tax incentive are different. Thefollowing paragraphs will help guide you in using this publication. To find out whether your area has been designated as an empowermentzone or enterprise community, read the first section, EmpowermentZones and Enterprise Communities. cheap hotel in WindermereIf you know that your area has been designated as an empowermentzone or enterprise community, skip the first section and begin byreading the first few paragraphs of each section of the publication.Then, read the details of the sections that apply to you. chambres EnnisIf you know that your area has not been designated as a zone orcommunity, you should still read the first few paragraphs of eachsection. Some of these incentives are available in distressedcommunities that have not been designated as either empowerment zonesor enterprise communities. Read the details of the sections that applyto you.