; and (2) by adding at the end the following new paragraph: (4) Definitions For purposes 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 ). . (b) Effective date The amendments made by this section shall apply to calendar years beginning after December 31, 2017. 5. Authorization to establish qualified Indian school construction bond escrow account (a) Authorization To establish qualified Indian school construction bond escrow account (1) In general Part B of title II of the Indian Self-Determination and Education Assistance Act ( 25 U.S.C. 5351 ) is amended by adding at the end the following: 204A. Authorization to establish qualified Indian school construction bond escrow account (a) Definitions In this section: (1) Federal escrow account The term Federal escrow account means the qualified Indian school construction bond escrow account established under subsection (b). (2) Qualified Indian school construction bond The term qualified Indian school construction bond means a bond for which the Secretary of the Interior has provided an allocation pursuant to the authority provided to the Secretary under section 54F(d)(4) of the Internal Revenue Code. (3) Secretary The term Secretary means the Secretary of the Interior. (b) In general Pursuant to the authority granted under section 54F(d)(4) of the Internal Revenue Code of 1986, the Secretary shall establish a Federal qualified Indian school construction bond escrow account for the purpose of implementing such section. (c) Use of escrow account The Secretary shall use amounts available under the Federal escrow account to carry out a qualified Indian school construction bond program for schools funded by the Bureau of Indian Affairs, through which— (1) the Secretary shall approve qualified school construction bonds to the extent that amounts are available in the Federal escrow account to support the bonds