; disaster area In this subsection, the term Federally declared disaster and the term disaster area have the meaning given such terms in section 165(i). (5) Applicable start date (A) Qualified opportunity fund businesses and property In the case of an applicable disaster tract designated under paragraph (1), subparagraphs (B)(i)(I), (C)(i), and (D)(i)(I) of section 1400Z–2(d)(2) shall each be applied by substituting the applicable start date for December 31, 2017 . (B) Extension of determination period In the case of an applicable disaster tract designated under paragraph (1), section (c)(2)(B) shall be applied by substituting the applicable start date for the date of the enactment of the Tax Cuts and Jobs Act . (C) Applicable start date The term applicable start date means, with respect to a disaster area, the earliest incident date specified in the declaration to which such area relates. . (b) Effective date The amendments made by this section shall apply with respect to Federally declared disasters declared after the date of the enactment of this Act. 4. Credit under the Community Reinvestment Act of 1977 for lending in a residential recovery zone Section 804 of the Community Reinvestment Act of 1977 ( 12 U.S.C. 2903 ) is amended by adding at the end the following: (e) Residential recovery zone loans In assessing and taking into account, under subsection (a), the record of a financial institution, the appropriate Federal financial supervisory agency shall consider as a factor lending activities to individuals and businesses that are located in a residential recovery zone (as defined under section 36A(c) of the Internal Revenue Code of 1986). .