such expenditures shall be treated separately from other start-up expenditures of the taxpayer for the taxable year, and (B) in determining the deduction under paragraph (1) with respect to such expenditures within such zone, paragraph (1)(A)(ii) shall be applied— (i) by substituting $30,000 for $5,000 , and (ii) by substituting $120,000 for $50,000 . . 5. Increase in new markets tax credit designation for community economic assistance zones Subsection (f) of section 45D of the Internal Revenue Code of 1986 is amended— (1) by striking The limitation in paragraph (2) and inserting Except as provided in paragraph (3), the limitation