of subparagraph (C) of paragraph (2), the terms reservation , tribe , and economic enterprise shall have the same meanings given such terms under section 3 of the Indian Financing Act of 1974 ( 25 U.S.C. 1452 ). . (c) Effective date The amendments made by this section shall apply to calendar years beginning after December 31, 2017. 7. Low-income housing credit (a) Selection criteria under qualified allocation plans (1) In general Subparagraph (C) of section 42(m)(1) of the Internal Revenue Code of 1986 is amended by striking and at the end of clause (ix), by striking the period at the end of clause (x) and inserting , and , and by adding at the end the following new clause: (xi) the affordable housing needs of individuals in the State who are members of Indian tribes (as defined in section 45A(c)(6)). . (2) Effective date The amendments made by subsection (a) shall apply to allocations of credits under section 42 of such Code made after December 31, 2018. (b) Inclusion of Indian areas as difficult development areas for purposes of certain buildings (1) In general Subclause (I) of section 42(d)(5)(B)(iii) of such Code is amended by inserting before the period the following: , and any Indian area . (2) Indian area Clause (iii) of section 42(d)(5)(B) of such Code is amended by redesignating subclause (II) as subclause (III) and by inserting after subclause (I) the following new subclause: (II) Indian area For purposes of subclause (I), the term ‘Indian area’ means any Indian area (as defined in section 4(11) of the Native American Housing Assistance and Self Determination Act of 1996 ( 25 U.S.C. 4103(11) ). . (3) Eligible buildings Clause (iii) of section 42(d)(5)(B) of such Code, as amended by paragraph (2), is amended by adding at the end the following new subclause: (IV) Special rule for buildings in Indian areas In the case of an area which is a difficult development area solely because it is an Indian area, a building shall not be treated as located in such area unless such building is assisted or financed