designation was in effect under section 1391 on December 31, 2014, and (B) any renewal community with respect to which a designation was in effect under section 1400E on December 31, 2009. . (b) Credit To be part of general business credit Subsection (b) of section 38 of such Code (relating to general business credit) is amended by striking plus at the end of paragraph (35), by striking the period at the end of paragraph (36) and inserting , plus , and by adding at the end the following new paragraph: (37) the underserved area supermarket fruit and vegetable credit determined under section 1400V–3. . (c) Clerical amendment The table of parts for subchapter Y of chapter 1 of such Code is amended by adding at the end the following new item: Part IV. Tax incentives for supermarkets in underserved areas . (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017.