and women’s bank have the meanings given such terms, respectively, in section 1204(c) of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 ( 12 U.S.C. 1811 note). 14704. GAO Studies (a) New Markets Tax Credit Study The Comptroller General of the United States shall carry out a study on the award of the new markets tax credit by— (1) surveying communities and specifically talking to Black banks, community banks, and CDFIs that wish to receive the tax credit about why they are not receiving the tax credit