2001, and before January 1, 2010 each place it appears, (ii) after December 31, 2016 were substituted for before January 1, 2010 in paragraph (4)(B)(i) thereof, (iii) references to community economic assistance zone businesses (as defined in subsection (b)(2) of this section) were substituted for references to renewal community businesses, and (iv) references to community economic assistance zones were substituted for references to renewal communities. (B) Other rules The rules of paragraphs (2), (3), (4), and (5) of section 1397B(b) shall apply— (i) by treating any reference to an enterprise zone business as a reference to a community economic assistance zone business (as defined in subsection (b)(2)), (ii) by treating any reference to a qualified empowerment zone asset as a reference to a qualified community economic assistance zone asset, and (iii) by treating any reference to subsection (a) of section 1397B as a reference to paragraph (1) of this subsection. (3) Excepted taxpayers Paragraph (1) shall not apply in the case of an excepted taxpayer described in subsection (g). (d) 3-Year carryback of net operating losses (1) In general If a portion of any net operating loss of a taxpayer for any taxable year is a qualified community economic assistance zone loss, section 172(b)(1) shall be applied with respect to such portion— (A) by substituting 3 taxable years for 2 taxable years in subparagraph (A)(i), and (B) by not taking such portion into account in determining any eligible loss of the taxpayer under subparagraph (E) thereof for the taxable year. (2) Qualified community economic assistance zone loss For purposes of paragraph (1), the term qualified community economic assistance zone loss means the portion of the net operating loss (as defined in section 172(c)) for the taxable year which is attributable to deductions arising from— (A) losses in a community economic assistance zone, (B) expenses paid or incurred within a community economic assistance zone, and (C) expenses paid or incurred with respect to