and the eligibility requirements described in section 103(b) of such Act, except that paragraph (1)(C) of such section shall not apply to the determination of eligibility for such allocation. (C) Up to 10 percent of the limitation amount allocated to a State under subparagraph (A) may be allocated by the State to issuers within such State to carry out activities to improve digital learning in accordance with section 301(b) of the Jobs and Justice Act of 2018 (as in effect on the date of the enactment of this section). (2) Allocations to certain possessions The amount to be allocated under paragraph (1) to possessions of the United States other than Puerto Rico for a calendar year shall be one-half of 1 percent of national qualified school infrastructure bond limitation for such year. In making other allocations, the amount to be allocated under paragraph (1) shall be reduced by the aggregate amount allocated under this paragraph and paragraph (3). (3) Allocations for Indian schools The amount to be allocated under paragraph (1) to the Secretary of the Interior for schools funded by the Bureau of Indian Affairs for a calendar year shall be one-half of 1 percent of national qualified school infrastructure bond limitation for such year. Notwithstanding any other provision of law, in the case of amounts allocated under the preceding sentence, Indian tribal governments (as defined in section 7701(a)(40)) shall be treated as qualified issuers for purposes of this subchapter. (h) Interest Payment Date For purposes of this section, the term interest payment date means any date on which the holder of record of the school infrastructure bond is entitled to a payment of interest under such bond. (i) Special Rules (1) Interest on school infrastructure bonds includible in gross income for federal income tax purposes For purposes of this title, interest on any school infrastructure bond shall be includible in gross income. (2) Application of certain rules Rules similar to the rules of subsections (f), (g), (h), and (i) of