it appears. (iii) Distressed coal community (I) In general The term distressed coal community means any low-income community which is located in a county which— (aa) was one of the 30 counties with the biggest employment decrease among coal operators (as determined under reports issued by the Mine Safety and Health Administration) for an applicable period, or (bb) is contiguous to a county which— (AA) is described in item (aa) and is within the same State as such county, and (BB) contains not less than 1 low-income community. (II) Applicable periods For purposes of subclause (I)(aa), the term applicable period means any of the following periods: (aa) Calendar year 2013 compared to calendar year 2012. (bb) Calendar year 2014 compared to calendar year 2013. (cc) Calendar year 2015 compared to calendar year 2014. (C) Limitation of allocation of set aside (i) In general In allocating the portion of the new markets tax credit limitation to which subparagraph (A) applies, the Secretary shall ensure that, with respect to any eligible State, not less than the minimum percentage of such limitation is allocated to qualified community development entities making qualified coal community investments in such eligible State. (ii) Minimum percentage For purposes of clause (i), the minimum percentage for any eligible State is the percentage equal to 80 percent of the ratio of— (I) the qualified coal operator employment decrease in such State, to (II) the total qualified coal operator employment decrease in all eligible States. (iii) Qualified coal operator employment decrease For purposes of clause (ii), the term qualified coal operator employment decrease means, with respect to any eligible State, the aggregate amount of employment decrease among coal operators for all counties in such State— (I) in which there is a low-income community, and (II) which are taken into account under item (aa) of subparagraph (B)(iii)(I). (iv) Eligible State For purposes of this subparagraph, the term eligible State means any State in which there