meaning as when used in section 45D(e). (2) Definition of periods (A) Consideration period The term consideration period means the 30-day period beginning on the date on which the Secretary receives notice under subsection (b)(1)(A)(i)(II), as extended under subsection (b)(1)(B). (B) Determination period The term determination period means the 90-day period beginning on the date of the enactment of the Tax Cuts and Jobs Act , as extended under subsection (b)(1)(B). (3) State For purposes of this section, the term State includes any possession of the United States. (d) Guidance for opportunity zone nominations When considering the nomination of qualified opportunity zones, governors should strive for the creation of qualified opportunity zones that are geographically concentrated and contiguous clusters of population census tracts and should give particular consideration to areas that— (1) are currently the focus of mutually reinforcing State, local, or private economic development initiatives to attract investment and foster startup activity, (2) have demonstrated success in geographically targeted development programs, such as promise zones, new market tax credit, empowerment zones, and renewal communities, and (3) have recently experienced significant layoffs due to business closures or relocations. (e) Number of designations (1) In general Except as provided by paragraph (2), the number of population census tracts in a State that may be designated as qualified opportunity zones under this section may not exceed 25 percent of the number of low-income communities in the State. (2) Exception If the number of low-income communities in a State is less than 100, then a total of 25 of such tracts may be designated as qualified opportunity zones. (f) Designation of tracts contiguous with low-Income communities (1) In general A population census tract that is not a low-income community may be designated as a qualified opportunity zone under this section if— (A) the tract is contiguous with the low-income community