; and (2) in the table of contents for such subpart, by adding at the end the following: 45U. Infrastructure Bank Holding Company credit. . (b) Conforming amendments (1) Section 38(b) of such Code is amended by striking plus at the end of paragraph (32), by striking the period at the end of paragraph (33) and inserting , plus , and by adding at the end the following new paragraph: (34) the Infrastructure Bank Holding Company credit determined under section 45U. . (2) Section 1016(a) of such Code is amended by striking and at the end of paragraph (37), by striking the period at the end of paragraph (38) and inserting , and , and by adding at the end the following new paragraph: (39) to the extent provided in section 45U(e). . (c) Effective date The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act. 10. Rule of construction Nothing in this Act may be construed as authorizing the Federal Government to guarantee the assets of the Bank or Holding Company. 11. Definitions For the purposes of this Act: (1) Bank The term Bank means the Infrastructure Bank for America established under section 3. (2) Formation agent The term formation agent means an entity selected by the Secretary of the Treasury with significant experience in infrastructure and infrastructure finance. (3) Holding Company The term Holding Company means the Infrastructure Bank Holding Company established under section 2. (4) Revenue-producing infrastructure project The term revenue-producing infrastructure project means an infrastructure project that, when complete, generates revenue from user fees or other sources. (5) Risk-based capital The term risk-based capital shall have the meaning given that term by the Board of Governors of the Federal Reserve System. (6) Rural The term rural means a county that is neither in a metropolitan statistical area nor in a micropolitan statistical area that is adjacent to a metropolitan statistical area, as those terms are defined by the Office of Management