105 STAT. 2312 PUBLIC LAW 102-242 —DEC. 19, 1991 graph (2)(A) for purposes of the community enterprise assessment credit, may include the following: (A) Loans insured or guaranteed by the Secretary of Housing and Urban Development, the Secretary of the Department of Veterans Affairs, the Administrator of the Small Business Administration, and the Secretary of Agriculture. (B) Loans or financing provided in connection with activities assisted by the Administrator of the Small Business Administration or any small business investment company and investments in small business investment companies. (C) Loans or financing provided in connection with any neighborhood housing service program assisted under the Neighborhood Reinvestment Corporation Act. (D) Loans or financing provided in connection with any activities assisted under the community development block grant program under title I of the Housing and Community Development Act of 1974. (E) Loans or financing provided in connection with activities assisted under title II of the Cranston-Gonzalez National Affordable Housing Act. (F) Loans or financing provided in connection with a homeownership program assisted under title III of the United States Housing Act of 1937 or subtitle B or C of title IV of the Cranston-Gonzalez National Affordable Housing Act. (G) Financial assistance provided through community development corporations. (H) Federal and State programs providing interest rate assistance for homeowners, (I) Extensions of credit to nonprofit developers or purchasers of low-income housing and small business developments. (J) In the case of members of any Federal home loan bank, participation in the community investment fund program established by the Federal home loan banks. (K) Conventional mortgages targeted to low- or moderateincome persons. (5) ADJUSTMENT OF PERCENTAGE.— The Board may increase or decrease the percentage referred to in paragraph (3) for determining the amount of any community enterprise Eissessment credit pursuant to such paragraph, except that the percentage established for insured depository institutions which meet the community development organization requirements under section 235 shall not be less than 3 times the amount of the percentage applicable for insured depository institutions which do not meet such requirements. (6) CERTAIN INVESTMENTS NOT ELIGIBLE TO BE TAKEN INTO ACCOUNT.— Investments by any insured depository institution in loans and securities that are not the result of originations by the institution shall not be taken into account for purposes of determining the amount of any credit pursuant to this subsection. (b) QUALIFIED DISTRESSED COMMUNITY DEFINED.— (1) IN GENERAL. —For purposes of this section, the term "qualified distressed community" means any neighborhood or community which—
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