; and (2) each of the 4 taxable years thereafter. (c) Qualified holding company equity investment For purposes of this section, the term qualified Holding Company equity investment means any equity investment originally issued by the Holding Company to the taxpayer under section 6(a)(1) of the Federal Infrastructure Bank Act of 2023 not later than 3 years after the formation of the Federal Infrastructure Bank Holding Company pursuant to section 3 of the Federal Infrastructure Bank Act of 2023 . (d) Holding company For purposes of this section, the term Holding Company means the Federal Infrastructure Bank Holding Company established by the Federal Infrastructure Bank Act of 2023 . ; and (2) in the table of contents for such subpart, by adding at the end the following: 45AA. Federal Infrastructure Bank Holding Company credit. . (b) Conforming amendments (1) Section 38(b) of such Code is amended by striking plus at the end of paragraph (37), by striking the period at the end of paragraph (38) and inserting , plus , and by adding at the end the following new paragraph: (39) the Federal Infrastructure Bank Holding Company credit determined under section 45AA. . (2) Section 1016(a) of such Code is amended by striking and at the end of paragraph (37), by striking the period at the end of paragraph (38) and inserting , and , and by adding at the end the following new paragraph: (39) to the extent provided in section 45AA(e). . (c) Effective date The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act. 11. Rule of construction Nothing in this Act may be construed as authorizing the Federal Government to guarantee the assets of the Bank or Holding Company.