(37), by striking the period at the end of paragraph (38) and inserting , and , and by inserting after paragraph (38) the following new paragraph: (39) to the extent provided in section 1400W–2(b). . (c) Clerical amendment The table of subchapters for chapter 1 of such Code is amended by inserting after the item relating to subchapter V the following new item: Subchapter W. Gigabit opportunity zones . 3. Private activity bonds for qualified broadband projects (a) In general Section 142(a) of the Internal Revenue Code of 1986 is amended by striking or at the end of paragraph (14), by striking the period at the end of paragraph (15) and inserting , or , and by adding at the end the following new paragraph: (16) qualified broadband projects. . (b) Qualified broadband projects Section 142 of such Code is amended by adding at the end the following new subsection: (n) Qualified broadband project (1) In general For purposes of subsection (a)(16), the term qualified broadband project means any project which— (A) is located in a jurisdiction that has been certified by Secretary, in consultation with the National Telecommunications and Information Administration, as having adopted the Uniform Model Broadband Deployment Act prescribed by the Federal Communications Commission pursuant to section 4 of the Gigabit Opportunity Act , and (B) results in gigabit capable Internet access to residential or commercial locations— (i) where a broadband service provider previously did not provide service, or (ii) which do not have fixed terrestrial broadband service that meets the current speed benchmark for fixed services (as determined by the Federal Communications Commission in its most recent report issued pursuant to section 706 of the Telecommunications Act of 1996 ( 47 U.S.C. 1302 )). . (c) Effective date The amendments made by this section shall apply to bonds issued after the date of the enactment of this Act. 4. Uniform Model Broadband Deployment Act (a) In general Not later than 1 year after the date of the enactment of this