; except that for such purposes section 1400B(g)(2) shall be applied by substituting January 1, 2018 for January 1, 1998 and December 31, 2022 for December 31, 2014 . (e) Regulations The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section, including regulations to prevent the abuse of the purposes of this section. 1400V–5. Application of new markets tax credit to investments in community development entities serving coal community zones For purposes of section 45D— (1) a qualified community development entity shall be eligible for an allocation under subsection (f)(2) thereof of the increase in the new markets tax credit limitation described in paragraph (2) only if a significant mission of such entity is the recovery and redevelopment of population census tracts within coal community zones, (2) the new markets tax credit limitation otherwise determined under subsection (f)(1) thereof shall be increased by an amount equal to $300,000,000 for each of calendar years 2017, 2018, 2019, and 2020, to be allocated among qualified community development entities to make qualified low-income community investments within coal community zones, and (3) subsection (f)(3) thereof shall be applied separately with respect to the amount of the increase under paragraph (2). . (b) Conforming amendments (1) Section 1394(f)(3)(B) of the Internal Revenue Code of 1986 is amended by inserting or any coal community zone after District of Columbia Enterprise Zone . (2) The table of parts for subchapter Y of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Part IV—Coal community zones . II Education and training for coal communities 201. Definitions In this title: (1) Coal community individual The term coal community individual means an individual— (A) with a principal residence in a coal community zone