To amend the Internal Revenue Code of 1986 to extend eligibility under the new markets tax credit for community development entities created or organized in American Samoa, the Commonwealth of the Northern Mariana Islands, Guam, Puerto Rico, and the Virgin Islands.

American Samoa Caribbean area Commerce Community development Corporation taxes Corporations Guam Housing and Community Development Income tax Infrastructure Northern Mariana Islands Partnerships Puerto Rico Tax credits Taxation Urban affairs Virgin Islands +14...