after December 31, 2019. IV Reforms relating to Native American assistance 401. Selection criteria under qualified allocation plans (a) In general Subparagraph (C) of section 42(m)(1) of the Internal Revenue Code of 1986, as amended by section 314, is amended— (1) by striking and at the end of clause (x), by striking the period at the end of clause (xi) and inserting , and , and by adding at the end the following new clause: (xii) the affordable housing needs of individuals in the State who are enrolled members of a tribe with respect to an Indian tribal government. , and (2) by adding at the end the following flush sentence: For purposes of clause (xii), the term Indian tribal government includes any agencies or instrumentalities of an Indian tribal government and any Alaska Native regional or village corporation, as defined in, or established pursuant to, the Alaska Native Claims Settlement Act ( 43 U.S.C. 1601 et seq.). . (b) Effective date The amendments made by this section shall apply to allocations of credits under section 42 of the Internal Revenue Code of 1986 made after December 31, 2019. 402. Inclusion of Indian areas as difficult development areas for purposes of certain buildings (a) In general Subclause (I) of section 42(d)(5)(B)(iii) of the Internal Revenue Code of 1986 is amended by inserting before the period the following: , and any Indian area . (b) Indian area Clause (iii) of section 42(d)(5)(B) of the Internal Revenue Code of 1986 is amended by redesignating subclause (II) as subclause (III) and by inserting after subclause (I) the following new subclause: (II) Indian area For purposes of subclause (I), the term Indian area means any Indian area (as defined in section 4(11) of the Native American Housing Assistance and Self Determination Act of 1996 ( 25 U.S.C. 4103(11) )). . (c) Eligible buildings Clause (iii) of section 42(d)(5)(B) of the Internal Revenue Code of 1986, as amended by subsection (b), is amended by adding at the end the following new subclause: (IV) Special rule for buildings