; (2) up to 70 percent of funding appropriated under section 513 shall go toward activities described in sections (a)(1) through (a)(4) after taking into account administrative costs under section (c)(1)(A); and (3) 30 percent of funding appropriated under section 513 shall go toward activities described in sections (a)(5) through (a)(7) after taking into account administrative costs under section (c)(1)(A). 512. Definitions In this title, the following definitions apply: (1) Community The term community means a governance structure that includes county, parish, city, village, township, district or borough. (2) Class 1 commercial investment The term Class 1 commercial investment means retail grocery chains, food service retailers, restaurants and franchises, retail stores, cafes, shopping malls, and other shops. (3) economically underserved community The term economically underserved community means an area suffering from low income and resultant low purchasing power, limiting its ability to generate sufficient goods and services to be used in exchange with other areas to meet current consumption needs. 513. Authorization of appropriations There is authorized to be appropriated to the Administrator to carry out section 511(a) $40,000,000 for each of fiscal years 2014 through 2019. . D Promote Start-Ups Act 131. Short title This subtitle may be cited as the Promote Start-Ups Act of 2018 . 132. Permanent increase of limitation on deduction for start-up and organizational expenditures (a) Start-Up expenditures (1) In general Section 195(b)(1)(A)(ii) of the Internal Revenue Code of 1986 is amended— (A) by striking $5,000 and inserting $15,000 ; and (B) by striking $50,000 and inserting $150,000 . (2) Conforming amendment Section 195(b) of such Code is amended by striking paragraph (3). (b) Organizational expenditures Section 248(a)(1)(B) of such Code is amended— (1) by striking $5,000 and inserting $10,000