Modification of rules for high migration rural counties under new markets tax credit

(a) In general Section 45D(e)(5)(B) of the Internal Revenue Code of 1986 is amended by inserting, determined without regard to individuals included in the institutionalized group quarters population (as defined by the Bureau of the Census in such census) before the period at the end. (b) Effective date The amendment made by this section shall apply to investments made after the date of the enactment of this Act.