; (ii) Department of Agriculture; (iii) Department of Housing and Urban Development; (iv) Department of Energy; (v) Small Business Administration; and (vi) Community Development Financial Institutions Fund of the Department of the Treasury. (C) Tax incentives The study shall assess and quantify the extent of the assistance and allocations afforded for non-Indian projects and for Indian projects pursuant to each of the following tax incentive programs: (i) New market tax credit. (ii) Low income housing tax credit. (iii) Investment tax credit. (iv) Renewable energy tax incentives. (v) Accelerated depreciation. (D) Tribal investment incentive The study shall assess various alternative incentives that could be provided to enable and encourage tribal governments to invest in an Indian community development investment fund or bank. . 104. Buy Indian Act Section 23 of the Act of June 25, 1910 (commonly known as the Buy Indian Act ) (36 Stat. 861, chapter 431; 25 U.S.C. 47 ), is amended to read as follows: 23. Employment of Indian labor and purchase of products of Indian industry; participation in Mentor-Protege Program (a) Definitions In this section: (1) Indian economic enterprise The term Indian economic enterprise has the meaning given the term in section 1480.201 of title 48, Code of Federal Regulations (or successor regulations). (2) Mentor firm; protege firm The terms mentor firm and protege firm have the meanings given those terms in section 831(c) of the National Defense Authorization Act for Fiscal Year 1991 ( 10 U.S.C. 2302 note; Public Law 101–510 ). (3) Secretaries The term Secretaries means— (A) the Secretary of the Interior; and (B) the Secretary of Health and Human Services. (b) Enterprise development (1) In general Unless determined by one of the Secretaries to be impracticable and unreasonable— (A) Indian labor shall be employed