To make effective beginning in 1999 the empowerment zones designated after August 5, 1997, and before February 8, 1998.

Amends the Taxpayer Relief Act of 1997 to make effective on January 1, 1999, the empowerment zones designated after August 5, 1997, and before February 8, 1998. Amends the Internal Revenue Code to allow, with respect to such zones, the employment credit for 1999.