to individual population census tracts into larger geographic areas. (5) Definitions Any term used in this subsection which is also used in subchapter Z of chapter 1 of the Internal Revenue Code of 1986 shall have the meaning given such term under such subchapter. (6) Reports on qualified rural opportunity funds The Secretary shall make publicly available, with respect to qualified rural opportunity funds, separate reports as required under this subsection, applied— (A) by substituting qualified rural opportunity for qualified opportunity each place it appears, and (B) by substituting the Small Business Jobs Act for Public Law 115–97 .