; (bb) a HUBZone, as that term is defined in section 31(b); (cc) a rural area; (dd) a community that has been designated as an empowerment zone or enterprise community under section 1391 of the Internal Revenue Code of 1986; (ee) a community that has been designated as a qualified opportunity zone under section 1400Z–1 of the Internal Revenue Code of 1986; or (ff) a community that has been designated as a promise zone by the Secretary of Housing and Urban Development; (II) for which more than 50 percent of the employees reside in a low- or moderate-income community; (III) that is a new business; (IV) that is owned and controlled by one or more veterans or spouses of veterans; (V) that is located in any area for which a disaster declaration or determination described in subparagraph (A), (B), (C), or (E) of subsection (b)(2) has been made that has not terminated more than 2 years before the date on which a loan is made to the small business concern under the program, except— (aa) in the case of a disaster that is not a major disaster described in subsection (b)(2)(A), the Administrator may extend such period; and (bb) in the case of major disaster described in subsection (b)(2)(A), that period shall be 5 years; (VI) that is owned and controlled by a member of an Indian Tribe individually identified (including parenthetically) in the most recent list published pursuant to section 104 of the Federally Recognized Indian Tribe List Act of 1994 ( 25 U.S.C. 5131 ); (VII) that is owned and controlled by an individual who has completed a term of imprisonment in a Federal, State, or local jail, or prison