Publication 954 Gdyna luxury hotelsTax Incentives for Empowerment Zones and Other Distressed Communities (Rev. February 1999) Introduction Topics and Useful Items Empowerment Zones and Enterprise Communities Empowerment Zone Employment Credit Increased Section 179 Deduction Tax-Exempt Bond Financing Environmental Cleanup Cost Deduction Qualified Zone Academy Bonds Work Opportunity Credit Welfare-to-Work Credit Indian Employment Credit Depreciation of Property Used on Indian Reservations Exclusion of Capital Gains From DC Zone Assets How To Get More Information