; (ii) a HUBZone; (iii) a community that has been designated as an empowerment zone or an enterprise community under section 1391 of the Internal Revenue Code of 1986; (iv) a community that has been designated as a Promise Zone by the Secretary of Housing and Urban Development; (v) a community that has been designated as a qualified opportunity zone under section 1400Z–1 of the Internal Revenue Code of 1986; or (vi) a rural area; (B) for which more than 50 percent of the employees reside in a low- to moderate-income community; (C) that has been in existence for not more than 2 years; (D) owned and controlled by socially and economically disadvantaged individuals, including minorities; (E) owned and controlled by women; (F) owned and controlled by veterans; (G) owned and controlled by service-disabled veterans; or (H) not less than 51 percent owned and controlled by 1 or more— (i) members of the Armed Forces participating in the Transition Assistance Program of the Department of Defense; (ii) Reservists; (iii) spouses of veterans, members of the Armed Forces, or Reservists