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

This bill extends existing empowerment zone tax incentives to the District of Columbia by designating a portion of DC as an empowerment zone under the Internal Revenue Code. It treats "the largest area within the District meeting eligibility requirements" as qualifying for these special tax benefits, which typically include enhanced deductions for businesses in economically distressed areas. The change would apply to tax periods beginning after December 31, 2025, directly affecting businesses operating in the designated DC area. The policy modifies how DC qualifies for these federal tax incentives without creating new benefits.