Qualified census tract
Qualified census tract has the meaning given that term in section 42(5)(B)(ii) of the Internal Revenue Code of 1986. However, for any metropolitan statistical area in the Commonwealth of Puerto Rico, the term qualified census tract has the meaning given that term in section 42(d)(5)(B)(ii) of the Internal Revenue Code of 1986 as applied without regard to subclause (II) of such section, except that this clause shall apply only until December 22, 2027, or the date on which the Financial Oversight and Management Board for the Commonwealth of Puerto Rico created by the Puerto Rico Oversight, Management, and Economic Stability Act ceases to exist, whichever event occurs first.