,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #chji  ,,in ,,the ,,house ,,of  
,,representatives  ,december #bf1       
#bjac,mr4 ,costa introduced the         
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to treat certain        
population census tracts for which      
information is not available as         
low-income communities for purposes of  
the new markets tax credit4  #a4        
,certain population census tracts for   
which information is not available made 
eligible for new markets tax credit  7a7
 ,in general ,subsection 7e7 of section 
#de;,d of the ,internal ,revenue ,code  
of #aihf is amended by adding at the end
 the following new paragraph3  7#f7     
,special rule for tracts for which      
information is not available ,in the    
case of a population census tract with  
respect to which the ,secretary         
determines there is insufficient        
information to determine whether such   

tract is a low-income community         
7determined without regard to this      
paragraph71 such tract shall be treated 
as a low-income community if-- 7,a7 such
 tract is adjacent to two or more       
low-income communities 7determined      
without regard to this paragraph71 and  
7,b7 the ,secretary does not have       
information indicating that such tract  
is not a low-income community 7as so    
determined74  4  7b7 ,effective date    
,the amendment made by this section     
shall apply to investments made after   
the date of the enactment of this ,act4