; , and (B) in paragraph (2), by striking (D) and inserting (E) , and (2) in subsection (e), by striking (D) and inserting (E) . (c) Conforming change to section 4943( d ) Paragraph (3) of section 4943(d) of the Internal Revenue Code of 1986 is amended— (1) by striking or at the end of subparagraph (A), (2) by redesignating subparagraph (B) as subparagraph (C), (3) by inserting after subparagraph (A) the following new subparagraph: (B) any program-related investment, as defined in section 4944(c)(2), or , and (4) by striking subparagraph (B) and inserting subparagraph (C) . 7. Regulations The Secretary of the Treasury shall, not later than 1 year after the date of the enactment of this Act, amend any applicable regulations as may be necessary or appropriate to implement any amendments contained in this Act or to carry out the purposes of this Act, including providing additional examples of qualifying program-related investments. 8. Effective date The amendments made by this Act shall apply to investments made after the date of the enactment of this Act in taxable years ending after such date.