Claim the Empowerment Zone Employment tax credit for economically distressed areas.

The Departments of Housing and Urban Development and Agriculture designates economically distressed areas across the country as empowerment zones and employers in the zone are eligible for the Empowerment Zone Employment tax credit. The credit is 20 percent of the first $15,000 of qualified wages. The top credit is $3,000 per employee per year. There is no limit on the number of employees for which you may claim the credit.