118 STAT. 1432 PUBLIC LAW 108–357—OCT. 22, 2004 ‘‘(ii) such community, including such tract, has a popu lation of not more than 200,000 using either 1990 census data or 2000 census data, ‘‘(iii) such tract meets the requirement of subsection (c)(3)(C) using 2000 census data, and ‘‘(iv) such tract meets the requirement of subparagraph (A)(ii). ‘‘(2) EXCEPTION FOR CERTAIN CENSUS TRACTS WITH LOW POPULATION IN 1990.—In the case of any census tract which did not have a poverty rate determined by the Bureau of the Census using 1990 census data, paragraph (1)(B) shall be applied without regard to clause (iv) thereof. ‘‘(3) SPECIAL RULE FOR CERTAIN CENSUS TRACTS WITH LOW POPULATION IN 2000.—At the request of all governments which nominated an area as a renewal community, the Secretary of Housing and Urban Development may expand the area of such community to include any census tract if— ‘‘(A) either— ‘‘(i) such tract has no population using 2000 census data, or ‘‘(ii) no poverty rate for such tract is determined by the Bureau of the Census using 2000 census data, ‘‘(B) such tract is one of general distress, and ‘‘(C) such community, including such tract, meets the requirements of subparagraphs (A) and (B) of subsection (c)(2). ‘‘(4) PERIOD IN EFFECT.—Any expansion under this sub section shall take effect as provided in subsection (b).’’. (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall take effect as if included in the amendments made by section 101 of the Community Renewal Tax Relief Act of 2000. SEC. 223. MODIFICATION OF INCOME REQUIREMENT FOR CENSUS TRACTS WITHIN HIGH MIGRATION RURAL COUNTIES. (a) IN GENERAL.—Section 45D(e) (relating to low income commu nity), as amended by this Act, is amended by inserting after para graph (4) the following new paragraph: ‘‘(5) MODIFICATION OF INCOME REQUIREMENT FOR CENSUS TRACTS WITHIN HIGH MIGRATION RURAL COUNTIES.— ‘‘(A) IN GENERAL.—In the case of a population census tract located within a high migration rural county, para graph (1)(B)(i) shall be applied by substituting ‘85 percent’ for ‘80 percent’. ‘‘(B) HIGH MIGRATION RURAL COUNTY.—For purposes of this paragraph, the term ‘high migration rural county’ means any county which, during the 20 year period ending with the year in which the most recent census was con ducted, has a net out migration of inhabitants from the county of at least 10 percent of the population of the county at the beginning of such period.’’. (b) EFFECTIVE DATE.—The amendment made by this section shall take effect as if included in the amendment made by section 121(a) of the Community Renewal Tax Relief Act of 2000. 26 USC 45D note. 26 USC 1400E note.
�
