; and (iii) complying with such other rules and standards the Secretary determines appropriate to carry out this section. (2) Timing The initial match and corresponding actions required by paragraph (1)(C) shall occur within 3 years after the effective date of this section. . 3004. Puerto Rico low-income communities treated as qualified opportunity zone (a) In general Section 1400Z-1(b) of the Internal Revenue Code of 1986, as added by the Tax Cuts and Jobs Act, is amended by adding at the end the following new paragraph: (3) Special rule for Puerto Rico Each population census tract in Puerto Rico that is a low-income community shall be deemed to be certified and designated as a qualified opportunity zone. . (b) Conforming amendment Section 1400Z-1(d)(1) of such Code is amended by inserting and subsection (b)(3) after paragraph (2) . (c) Effective date The amendments made by this section shall take effect as if included in the enactment of section 13823 of the Tax Cuts and Jobs Act, and the deemed certification and designation under section 1400Z-1(b)(3) of such Code, as added by this section, shall treated as effective on the date of the enactment of such Act. D Budgetary Effects 4001. Budgetary effects (a) In general The budgetary effects of division B and each succeeding division (other than division E) shall not be entered on either PAYGO scorecard maintained pursuant to section 4(d) of the Statutory Pay-As-You-Go Act of 2010. (b) Senate PAYGO scorecards The budgetary effects of division B and each succeeding division (other than division E) shall not be entered on any PAYGO scorecard maintained for purposes of section 4106 of H. Con. Res. 71 (115th Congress). (c) Classification of budgetary effects Notwithstanding Rule 3 of the Budget Scorekeeping Guidelines set forth in the joint explanatory statement of the committee of conference accompanying Conference Report 105–217 and section 250(c)(8) of the Balanced Budget and Emergency Deficit Control Act of 1985, the budgetary effects of division B and each