; by (ii) 2,080 (B) Rounding The number determined under subparagraph (A) shall be rounded to the next lowest whole number if not otherwise a whole number. (C) Excess hours not counted If an employee works in excess of 2,080 hours of service during any taxable year, such excess shall not be taken into account under subparagraph (A). (D) Hours of service The Secretary, in consultation with the Secretary of Labor, shall prescribe such regulations, rules, and guidance as may be necessary to determine the hours of service of an employee, including rules for the application of this paragraph to employees who are not compensated on an hourly basis. (6) Indian tribe The term Indian Tribe has the meaning given the term Indian tribe in section 102 of the Housing and Community Development Act of 1974 ( 42 U.S.C. 5302 ). (7) Low-income community The term low-income community has the meaning given the term in section 45D(e) of the Internal Revenue Code of 1986. (8) Minority The term minority has the meaning given the term in section 1204(c)(3) of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 ( 12 U.S.C. 1811 note). (9) Minority-owned entity The term minority-owned entity means an entity— (A) more than 50 percent of the ownership or control of which is held by not less than 1 minority; and (B) more than 50 percent of the net profit or loss of which accrues to not less than 1 minority. (10) Nonentitlement area; state