SURGE Act of 2009

[AI summary unavailable — showing source text] + Small and Medium Urban Regions Growth and Empowerment Act of 2009 or the SURGE Act of 2009 - Amends Internal Revenue Code provisions relating to tax-preferred empowerment zones, rural enterprise communities, and renewal communities to: (1) extend the period of designation for such areas through 2019; (2) expand the types of businesses eligible for empowerment zone tax incentives; (3) grant authority to expand the boundaries of empowerment zones and enterprise communities, including those located in rural areas; (4) expand the use of tax-exempt Gulf Opportunity Zone and facility bonds in such areas; and (5) authorize the Secretary of the Treasury to make grants to states, local governments, or nonprofit organizations to make businesses aware of the tax benefits of enterprise zones and to provide technical assistance to small businesses eligible for such benefits.…