; and (2) as a deferred asset (as described in section 11.96 of the Financial Accounting Manual for Federal Reserve Banks, as in effect on the date of the enactment of this Act) and maintained separately from the balance sheet of the Federal Reserve Bank of New York and the Federal Reserve System, so as to not reduce or impact the calculation of total income or revenue generated by the Federal Reserve System, or otherwise reduce the total amount of net operating profits to be made available for remittance to the Treasury on an ongoing basis. VI Community Development Financial Institutions 601. State and local instrumentalities eligible to be community development financial institutions Section 103(5)(A)(v) of the Riegle Community Development and Regulatory Improvement Act of 1994 ( 12 U.S.C. 4702(5)(A)(v) ) is amended by striking , or of any State or political subdivision of a State .