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 forth in section 1391(d)(1)(A)(i) in subsection (b)(1)(A)(iv). 1400V–3. Commercial revitalization deduction For purposes of section 1400I— (1) a coal community zone shall be treated as a renewal community, and (2) in applying such section to a coal community zone— (A) subsection (d)(2)(A) shall be applied by substituting each calendar year after 2017 and before 2023 is $16,000,000 for each coal community zone (as defined in section 1400V–1) in the State for each calendar year after 2001 and before 2010 is $12,000,000 for each renewal community in the State , and (B) subsection (g) shall be applied by substituting December 31, 2022 for December 31, 2009 . 1400V–4. Exclusion of capital gains (a) In general Gross income does not include any qualified capital gain from the sale or exchange of a qualified coal community zone asset held for more than 5 years. (b) Qualified coal community zone asset For purposes of this section— (1) In general The term qualified coal community zone asset means— (A) any qualified coal community zone stock, (B) any qualified coal community zone partnership interest, and (C) any qualified coal community zone business property. (2) Qualified coal community zone stock (A) In general Except as provided in subparagraph (B), the term qualified coal community zone stock means any stock in a domestic corporation if— (i) such stock is acquired by the taxpayer after December 31, 2017, and before January 1, 2023, at its original issue (directly or through an underwriter) from the corporation solely in exchange for cash, (ii) as of the time such stock was issued, such corporation was a coal community zone business (or, in the case of a new corporation, such corporation was being organized for purposes of being a coal community zone business), and (iii)