Norma Ruth Criswell Carpenter & Clovis C. Criswell Grant Parish Restoration Act of 2026

Section 45D(e)(5)(B) of the Internal Revenue Code of 1986 is amended by inserting, determined without regard to individuals included in the institutionalized group quarters population (as defined by the Bureau of the Census in such census) before the period at the end.

The amendment made by this section shall apply to investments made after the date of the enactment of this Act.

Section 45D(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

In the case of any population census tract located in a county in which not less than 30 percent of the land is owned by the Federal Government on December 31, 2025, paragraph (1)(A) shall be applied by substituting 15 percent for 20 percent.

For purposes of this paragraph, land used as a military installation shall not be treated as land owned by the Federal Government.

For purposes of this paragraph, land owned by the Federal Government and held in trust for Native Americans shall not be treated as land owned by the Federal Government.

The amendment made by this section shall apply to investments made after December 31, 2025.