What preliminary tests must all businesses meet?
The business must be engaged in the active conduct of a trade or business in a zone or district at the time the zone is designated an enterprise zone or the district is designated as an Urban Enterprise Zone-impacted district, or after the zone or district is designated become engaged in the active conduct of a trade or business in that zone or district and have at least 25% of its employees employed at a business location in the zone or district, meeting one or more employment tests.
