; (2) determining where the tax credit money actually went and what it was used for; and (3) to the extent possible, using a case study approach. (b) Lower-Value home mortgage loan study The Comptroller General of the United States shall carry out a study on mortgage loans with a principal amount of $100,000 or less, including— (1) who is making such loans currently; (2) how communities are encouraging such loans; (3) what changes could encourage banks and other persons to provide more such loans; and (4) any statutory or regulatory changes that the Comptroller believes may be needed to encourage more such loans. (c) Blockchain study The Comptroller General of the United States shall carry out a study on blockchain technology and whether such technology could be used to increase investment by lower-income individuals in start-ups and other crowd-funded companies. 5. Definitions For purposes of this Act: (1) Black bank The term Black bank means an insured depository institution— (A) more than 50 percent of the ownership or control of which is held by 1 or more Black individuals; and (B) more than 50 percent of the net profit or loss of which accrues to 1 or more Black individuals. (2) CDFI The term CDFI has the meaning given the term community development financial institution under section 103 of the Community Development Banking and Financial Institutions Act of 1994. (3) Community bank The term community bank means an insured depository institution with less than $100,000,000 in consolidated assets. (4) Comptroller The term Comptroller means the Comptroller of the Currency, except when used in the context of the Comptroller General of the United States. (5) Insured credit union The term insured credit union has the meaning given such term under section 101 of the Federal Credit Union Act. (6) Insured depository institution The term insured depository institution — (A) has the meaning given such term under section 3 of the Federal Deposit Insurance Act