in such State— (I) in which there is a low-income community, and (II) which are taken into account under item (aa) of subparagraph (B)(iii)(I). (iv) Eligible State For purposes of this subparagraph, the term eligible State means any State in which there is a distressed coal community. (D) Application of carryover Paragraph (3) shall be applied separately with respect to amounts described in subparagraph (A). . (b) Application of recapture rules Section 45D(g)(3)(B) of the Internal Revenue Code of 1986 is amended by inserting (or, in the case of an investment described in subsection (f)(4), as required under such subsection) after (b)(1)(B) .