NEW MARKETS TAX CREDIT.

SEC. 141. NEW MARKETS TAX CREDIT. (a) In General.—Section 45D(f)(1) is amended by striking “and” at the end of subparagraph (F), by striking the period at the end of subparagraph (G) and inserting “, and”, and by adding at the end the following new subparagraph: “(H) $5,000,000,000 for 2020.” . (b) Carryover of Unused Limitation.—Section 45D(f)(3) is amended by striking “2024” and inserting “2025”. (c) [26 U.S.C. 45D note] Effective Date.—The amendments made by this section shall apply to calendar years beginning after December 31, 2019.