Coal community bond For purposes of this subsection, the term coal community bond means any bond which would be described in section 1394(a) if— (A) such bond was designated for purposes of this subsection by the bond issuer, and (B) only coal community zones were taken into account under sections 1397C and 1397D. (d) Special rules for employment credit In applying section 1396 to a coal community zone, the term qualified zone employee shall not include any individual who begins work for the employer before January 1, 2018. Rules similar to section 51(i)(2) shall apply for purposes of the preceding sentence. (e) Special rules for increased section 179 expensing (1) In general In applying section 1397A to a coal community zone— (A) $500,000 shall be substituted for $35,000 in subsection (a)(1)(A), and (B) in lieu of applying subsection (a)(2), the dollar amount in effect under section 179(b)(2) shall be increased by the lesser of— (i) $500,000, or (ii) the cost of section 179 property which is qualified zone property (as defined in section 179D) placed in service during the taxable year. (2) Inflation adjustment (A) In general In the case of any taxable year beginning in a calendar year after 2018, the $500,000 amounts in subparagraphs (A) and (B)(i) of paragraph (1) shall each be increased by an amount equal to— (i) such dollar amount, multiplied by (ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2017 for calendar year 1992 in subparagraph (B) thereof. (B) Rounding Any increase determined under subparagraph (A) shall be rounded to the nearest multiple of $10,000. (f) Special rules for nonrecognition of gain on rollover of empowerment zone investments In applying section 1397B to a coal community zone— (1) December 31, 2017 shall be substituted for the date of the enactment of this paragraph in subsection (b)(1)(A)(iii), and (2) January 1, 2023 shall be substituted for the day after the date set