section. (5) Eligible person For purposes of this subsection, the term eligible person means— (A) any individual that is a bona fide resident (as defined under section 937 of the Internal Revenue Code of 1986) of Puerto Rico or the Virgin Islands, and (B) any corporation which is organized under the laws of Puerto Rico or the Virgin Islands. (6) Secretary of the Treasury Any reference in this subsection to the Secretary of the Treasury shall be treated as including the Secretary's delegate. (b) Appropriations For fiscal year 2018, there is hereby appropriated to the Secretary of the Treasury $16,800,000, to remain available until expended, to carry out the purposes of this section. C Transportation, Housing, and Agriculture Incentives 221. General provisions (a) Waiver of Non-Federal Share Notwithstanding any other provision of law, the non-Federal share of the cost of any program or activity carried out using funds provided under this subtitle shall be zero. (b) Maintenance of Funding