Includes eligible businesses located in federally designated areas under the Community Renewal Tax Relief Act of 2000 (26 U.S.C. Sections 1391, 1400E and 1400G) in the state's Excelsior Linked Deposit Act loan program for the whole or any portion of the period in which the area where the business is located is designated as a federal "Empowerment Zone", "Enterprise Community", or "Renewal Community", respectively, under the federal Act.
