For a corporation to which this subchapter applies, in this subtitle, "project":
(1) includes an undertaking the costs of which are eligible to be paid from the proceeds of qualified Hurricane Ike disaster area bonds under Section 704, Heartland Disaster Tax Relief Act of 2008 (Pub. L. No. 110-343); and
(2) does not include:
(A) a qualified residential rental project, as defined by Section 142(d), Internal Revenue Code of 1986; or
(B) a project the costs of which are payable from qualified mortgage bonds, as defined by Section 143, Internal Revenue Code of 1986.