; table of contents. TITLE I—Coal community zone tax incentives Sec. 101. Coal community zones. TITLE II—Education and training for coal communities Sec. 201. Definitions. Sec. 202. Individual support accounts. Sec. 203. Priority for employment and training activities for qualifying individuals. Sec. 204. Development grants. Sec. 205. Business training funds. Sec. 206. Interagency agreement. I Coal community zone tax incentives 101. Coal community zones (a) In general Subchapter Y of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new part: IV Coal community zones Sec. 1400V–1. Definition of coal community zone. Sec. 1400V–2. Application of empowerment zone incentives to coal community zones. Sec. 1400V–3. Commercial revitalization deduction. Sec. 1400V–4. Exclusion of capital gains. Sec. 1400V–5. Application of new markets tax credit to investments in community development entities serving coal community zones. 1400V–1. Definition of coal community zone (a) In general For purpose of this part, the term coal community zone means any county in the United States in which— (1) (A) there were not less than 50 fewer individuals employed at coal mines in such county for calendar year 2015 as compared to calendar year 2011 (determined based on data collected by the Federal Mine Safety and Health Administration), and (B) the quarterly average of the total number of employees employed in such county for the first calendar year in the applicable period (as estimated by the Bureau of Labor Statistics) was not more than 20,000, or (2) not less than an average of 5 percent of the total employment within the county during the applicable period was at coal mines. (b) Definitions For purposes of this section— (1) Applicable period The term applicable period means the period beginning after December 31, 2010, and ending before January 1, 2016. (2) Coal mine The term coal mine has the meaning given such term under section 3(h)(2) of the Federal Mine Safety and Health Act of 1977.