; or (ii) providing other artistic activities, addressing unmet community needs, that the Corporation may designate, such as technical assistance for grant writing, marketing, and financial planning. (C) Artist Corps indicators The indicators for a corps program described in this paragraph are— (i) any indicator relating to meeting critical needs that the Corporation establishes; or (ii) any local indicator (applicable to a particular recipient or community and on which an improvement in performance is needed) relating to meeting critical needs, that is approved by the Corporation or a State Commission. . (b) Conforming amendments Section 122 of such Act is amended— (1) in subsection (b)(3), by striking or (5) and inserting (5), or (6) ; and (2) in subsection (c)(1), in the matter preceding subparagraph (A), by striking through (5) and inserting through (6) . 302. Community development entities focused on the arts for purposes of the new markets tax credit (a) In general Not later than 1 year after the date of the enactment of this Act, the Secretary of the Treasury shall develop and promulgate guidelines for the creation and operation of qualified community development entities— (1) which will be eligible to be certified as such by the Secretary of the Treasury under section 45D(c)(1)(C) of the Internal Revenue Code of 1986; (2) a qualified equity investment in which will, subject to allocation under section 45D(f) of such Code, be eligible for the credit under such section 45D