provided capital or technical assistance to disadvantaged businesses or communities or to Indian tribes or Native American communities, or (ii) which intends to satisfy the requirement under subsection (b)(1)(B) by making qualified low-income community investments in 1 or more businesses in which persons unrelated to such entity (within the meaning of section 267(b) or 707(b)(1)) hold the majority equity interest, and (B) ensure that not less than 10 percent of such limitation is allocated to qualified Indian community development entities for investments that primarily serve low-income communities described in clauses (ii), (iii), and (iv) of subsection (e)(1)(A). . (2) Qualified Indian community development entity Section 45D(f) of such Code is amended by adding at the end the following new paragraph: (4) Qualified Indian community development entity For purposes of paragraph (2)(B), the term qualified Indian community development entity means any qualified community development entity which is— (A) at least 51 percent owned and controlled by an Indian tribe (as defined in section 4(e) of the Indian Self-Determination and Education Assistance Act ( 25 U.S.C. 5304(e) ), or (B) a Native community development financial institution (as defined in section 103 of the Community Development Banking and Financial Institutions Act of 1994 ( 12 U.S.C. 4702 )). . (c) Effective date The amendments made by this section shall apply to calendar years beginning after December 31, 2020. 3. Native community development financial institutions (a) Definition of a Native community development financial institution Section 103 of the Community Development Banking and Financial Institutions Act of 1994 ( 12 U.S.C. 4702 ) is amended— (1) by redesignating paragraphs (18) through (21) as paragraphs (19) through (22), respectively