This paper gives the first estimates for employee use of the Empowerment Zone (EZ) wage tax credit, a wage subsidy claimed by employers who operate in and hire residents of federally designated areas experiencing economic distress in the 1990s. I show that about 6.4 percent (and at least 3.5 percent) of the working age population was claimed under the EZ wage credit for 1999. In addition, I estimate that 24.2 percent (and at least 13.1 percent) of those employed inside of the target area were claimed for the credit. These national estimates of use are created using information on credit dollars claimed from the IRS as well as population data on those eligible to be claimed from the Census. The measures of tax credit use presented in this paper are an alternative to firm use rates presented in the literature, and reveal how effective the credit is at reaching residents of the target area.