On December 17, President Obama signed the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010.  The Tax Relief Act extended many important tax rates and programs and some have been curiously left out.   On the Federal level, the Act extends the Empowerment Zones for two more years, but not the Renewal Community Zones.  Fortunately for tax payers, the Empowerment Zone credit per employee is twice the amount of the Renewal Community credit.