Planning and Development for necessary costs, including information technology costs, of administering and overseeing the obligation and expenditure of amounts under this section. 611. Small Business Administration disaster loans Out of funds of the Treasury not otherwise appropriated, there is appropriated to the Disaster Loans Program Account of the Small Business Administration $2,730,729,378 for fiscal year 2018, to remain available until expended, to carry out the loan program authorized under section 7(b) of the Small Business Act ( 15 U.S.C. 636(b) ) in Puerto Rico and the Virgin Islands. 612. Temporary increase in new markets tax credit for investments in community development entities serving covered disaster areas (a) In general Subsection (f) of section 45D of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (4) Temporarily increased special allocation for community development entities serving disaster areas (A) In general In the case of calendar year 2018, the new markets tax credit limitation shall be increased by an amount equal to $1,000,000,000, to be allocated among qualified community development entities to make qualified low-income community investments within any covered federally declared disaster area. (B) Allocation of increase The amount of the increase in limitation under subparagraph (A) shall be allocated by the Secretary under paragraph (2) to qualified community development entities and the Secretary shall give priority, when appropriate, to such entities with a record of having successfully provided capital or technical assistance to businesses or communities within any covered federally declared disaster area or areas for which the allocation is requested. (C) Application of carryforward Paragraph (3) shall be applied separately with respect to the amount of any increase under subparagraph (A). (D) Covered federally declared disaster area For purposes of this paragraph, the term covered federally declared disaster area means any