Sec. 11304. Repeal of qualified census tract population cap
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Clause
(ii)of section 42(d)(5)(B) is amended— by striking subclauses
(II)and (III), and by striking “ Qualified census tract .— The term , and inserting . Qualified census tract .—The term The amendments made by this section shall apply to designations of qualified census tracts under section 42(d)(5)(B)(ii) of the Internal Revenue Code of 1986 after December 31, 2025.