; and (B) with respect to any State for which the laws of such State do not explicitly define such term, any publicly or community-owned entity established for the purpose of reducing or preventing blight by acquiring, managing, maintaining, and re-purposing vacant, abandoned, and foreclosed properties, including abandoned houses and buildings and empty lots. (2) Low-income community The term low-income community has the meaning given such term in section 45D of the Internal Revenue Code of 1986 ( 26 U.S.C. 45D ) and includes any census tract or other area that is treated as a low-income community for purposes of such section. (3) Secretary The term Secretary means the Secretary of Housing and Urban Development. (4) State The term State means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, the Northern Mariana Islands, the Trust Territory of the Pacific Islands, and any other territory or possession of the United States. (5) Structure The term structure includes residential structures and commercial structures. (h) Regulations The Secretary shall issue any regulations necessary to carry out this section. (i) Authorization of appropriations There are authorized to be appropriated such sums as may be necessary for grants under this section for each of fiscal years 2020 through 2025.