H.R. 2238: To amend the Internal Revenue Code of 1986 to extend certain tax benefits related to empowerment zones.

116th Congress · introduced 2019-04-10 · Taxation · Latest: Referred to the House Committee on Ways and Means.

federal

Follow this bill, step by step

Where it came from: introduced 2019-04-10 · official record
Who proposed it: Rep. Espaillat, Adriano [D-NY-13] · what a sponsor is
What happened next: no floor votes in our records yet. Why?
Where it stands now: Referred to the House Committee on Ways and Means. Not final yet: this can still change. We check for updates every day.
If it becomes law and spends money: follow the money to money laws, then agencies and contracts and grants.

What does this mean?

Official title

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

Plain summary

This bill extends the period for the designation of empowerment zones and reinstates the tax credit for holders of qualified zone academy bonds. An empowerment zone is an economically distressed community eligible for various tax incentives and grants from the federal government to promote investment in the community. The bill reinstates and expands the tax credit for holders of qualified zone academy bonds. A qualified zone academy bond is a tax-exempt bond that may be issued to rehabilitate or repair a public school facility, to provide equipment and develop course material, and train teachers and other school personnel.

Congressional Research Service summary (Introduced in House), quoted unchanged (nonpartisan). Read the source.

What a vote does

A “Yea” vote

If it passes both chambers and is signed, it becomes law.

A “Nay” vote

If it is not passed, current law stays as it is.

PSI Sci description of the legislative step (not an opinion).

What does this mean? (plain words)

Official text

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

Source: Congressional Research Service summary (Introduced in House)

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How did my representative vote? · This bill's floor votes

Officials and money

Sponsor: Rep. Espaillat, Adriano [D-NY-13] · 1 cosponsors

Cost estimate: No cost estimate published yet.

Cosponsors on this site

Harold Rogers (R-KY)

Sponsor's campaign money: Rep. Espaillat, Adriano [D-NY-13] reported raising $2.9 million (2025–2026). Details. Shown for context only; it does not mean any donor supported this bill.

No linked floor roll calls in our collected records yet. This does not mean the bill has never had a vote. Check the official bill history.

Words on this page, explained (2)

Bill: A proposed law. It becomes law only if it passes the legislature and is signed by the president or governor (or a veto is overridden).
Bond: A way to borrow money. A government sells bonds to raise money now and promises to pay it back with interest over time. Bonds repaid from taxes often need voter approval.

Plain meanings written from linked sources. All words.

Sources

Congressional Research Service summary (Introduced in House)
Congress.gov
Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-116hr2238.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/116/hr>

Record fed-us-cong116-hr2238 · catalog fed-us-congress-bills-cong116 · updated 2026-11-15 by psicol fed-bills-cong116