Empowering Jobs Act of 2015
Amends the Internal Revenue Code, with respect to tax-exempt enterprise zone facility bonds and empowerment zones, to: (1) include as employees of a qualified business entity employees who are residents of an empowerment zone, an enterprise community, or a qualified low-income community; and (2) extend the period of designation for empowerment zones through December 31, 2016 (thus extending the eligibility of such zones for certain tax benefits).