definitions Terms used in this section which are also used in section 42 of the Internal Revenue Code of 1986 shall have the same meaning when used in this section as when used in such section 42. 106. New markets tax credit allocations for Puerto Rico (a) In general For purposes of section 45D of the Internal Revenue Code of 1986— (1) the new markets tax credit limitation otherwise determined under subsection (f)(1) thereof for each of 2020 and 2021 shall be increased by $500,000,000, to be allocated among specified community development entities to make qualified low-income community investments in Puerto Rico, and (2) section 45D(f)(3) shall be applied— (A) separately with respect to the amounts of the increases under paragraph (1), and (B) solely with respect to the amounts of the increases described in subparagraph (A), the last sentence of such section shall not prevent such amounts from being carried to calendar year 2026. (b) Specified community development entities For purposes of this section, the term specified community development entity means any qualified community development entity if such entity has a history of making qualified low-income community investments in federally declared disaster areas or Puerto Rico. (c) Other definitions Terms used in this section which are also used in section 45D of the Internal Revenue Code of 1986 shall have the same meaning when used in this section as when used in such section 45D. 107. Cover over of distilled spirits taxes (a) Repeal of limitation on cover over of distilled spirits taxes to Puerto Rico and Virgin Islands (1) In general Section 7652 of the Internal Revenue Code of 1986 is amended by striking subsection (f) and by redesignating subsections (g) and (h) as subsections (f) and (g), respectively. (2) Conforming amendment Section 7652(f)(1) of such Code, as redesignated by paragraph (1), is amended by— (A) striking subparagraph (B), and (B) by striking as if— and all that follows through the use and tax and inserting as if the use and tax . (3)