; disaster area The terms federally declared disaster and disaster area have the meanings given such terms under section 165(i)(5). (ii) Applicable disaster date The term applicable disaster date means, with respect to any federally declared disaster, the date on which such federally declared disaster occurs. (iii) Applicable State The term applicable State means, with respect to any federally declared disaster, any State in which a portion of the disaster area is located. . (b) Effective date The amendment made by this section shall apply to bonds issued after the date of the enactment of this Act. 106. Additional low-income housing credit allocations (a) In general Paragraph (3) of section 42(h) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (J) Increase in State housing credit for States damaged by natural disasters (i) In general In the case of any calendar year beginning after the date of the enactment of the National Disaster Tax Relief Act of 2017 and before January 1, 2023, the State housing credit ceiling of each State any portion of which includes any portion of a qualifying disaster area shall be increased by so much of the aggregate housing credit dollar amount as does not exceed the applicable limitation allocated by the State housing credit agency of such State for such calendar year to buildings located in qualifying disaster areas. (ii) Applicable limitation For purposes of clause (i), the applicable limitation is the greater of— (I) $8 multiplied by the population of the qualifying disaster areas in such State, or (II) 50 percent of the State housing credit ceiling (determined without regard to this subparagraph) for 2017. (iii) Applicable percentage For purposes of this section, the applicable percentage with respect to any building to which amounts are allocated under clause (i) shall be determined under subsection (b)(2). (iv) Allocations treated as made first from additional allocation amount for purposes of determining carryover For