H.R. 6537 — To amend the Internal Revenue Code of 1986 to extend certain tax benefits related to empowerment zones to the District of Columbia.

This section treats as an empowerment zone under IRC §1391 the largest area within the District of Columbia that meets the eligibility criteria for such designation, without counting against the statutory limit on the number of empowerment zones, for periods beginning after December 31, 2025. (Empowerment zones are economically distressed census tracts eligible for tax incentives, including an employment credit and increased expensing limits, to encourage business investment and job creation.)