; and (11) which prioritize partnerships between— (A) large bank affiliated CDEs, and (B) emerging CDEs, community financial institution CDEs, and CDFI CDEs. . (b) Definitions related to categories of qualified community development entities Section 45D(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraphs: (3) Categories of qualified community development entities For purposes of this section— (A) Emerging CDE The term emerging CDE means a qualified community development entity which— (i) has never received an allocation of new markets tax credit limitation under subsection (f), and (ii) is not a for-profit CDE or large bank affiliated CDE. (B) Community financial institution CDE The term community financial institution CDE means a qualified community development entity which— (i) is, or is affiliated with, a financial institution which— (I) is not a certified community development financial institution, and (II) has less than $1,000,000,000 in assets, (ii) has received one or more previous allocations of new markets tax credit limitation under subsection (f), and (iii) is not a CDFI CDE or large bank affiliated CDE. (C) CDFI CDE (i) In general The term CDFI CDE means a qualified community development entity which— (I) is, or is affiliated with, a certified community development financial institution, (II) has received one or more previous allocations of new markets tax credit limitation under subsection (f), and (III) is not a large bank affiliated CDE. (ii) Certified community development financial institution The term certified community development financial institution means an entity which is certified by the Secretary as a community development financial institution for purposes of the community development financial institutions fund. (D) Large bank affiliated CDE The term large bank affiliated CDE means a qualified community development entity is affiliated with a financial institution which— (i) has $1,000,000,000 or more in assets, and (ii) is not a CDFI