section, the term Holding Company means the Infrastructure Bank Holding Company established under the Infrastructure Bank for America Act of 2017. (e) Basis reduction The basis of any qualified Holding Company equity investment shall be reduced by the amount of any credit determined under this section with respect to such investment. . (b) Conforming amendments (1) Section 38(b) of such Code 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 Infrastructure Bank Holding Company credit determined under section 45S. . (2) Section 1016(a) of such Code is amended by striking and at the end of paragraph (36), by striking the period at the end of paragraph (37) and inserting , and , and by adding at the end the following new paragraph: (38) to the extent provided in section 45S(e). . (c) Effective date The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act. 10. Definitions For purposes of this Act: (1) Bank The term Bank means the Infrastructure Bank for America established under section 2. (2) Formation agent The term formation agent means an entity selected by the Secretary. (3) Infrastructure Bank Holding Company The term Infrastructure Bank Holding Company means the company— (A) by that name incorporated by the formation agent