; and (2) in subparagraph (B), by inserting or Indian tribal government after such State . (b) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 9. Parity for Indian Health Service professionals (a) Exclusion from gross income for payments made under Indian Health Service loan repayment program (1) In general Section 108(f)(4) is amended by inserting under section 108 of the Indian Health Care Improvement Act, after 338I of such Act, . (2) Clerical amendment The heading for section 108(f)(4) is amended by striking and certain and inserting , indian health service loan repayment program, and certain . (b) Effective date The amendments made by this section shall apply to amounts received in taxable years beginning after December 31, 2017. 10. Opportunity Zones (a) Designation Section 1400Z–1(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following: (4) Indian land For purposes of subsection (a), a population census tract located on Indian Land is designated as a qualified opportunity zone. . (b) Indian land defined Section 1400Z–1(c) of such Code is amended by adding at the end the following: (4) Indian land The term Indian land shall have the same meaning as provided in section 2601(2) of the Energy Policy Act of 1992 ( 25 U.S.C. 3501(2) ). . (c) Number of designations Section 1400Z–1(d) of such Code is amended by adding at the end the following: (3) Indian lands excluded Indian land deemed to be a qualified opportunity zone by subsection (b)(4) shall not be taken into account for purposes of paragraphs (1) and (2). . (d) Effective date The amendments made by this section shall apply with respect to Indian lands after the date of the enactment of this Act.