United States. Congress

“ Qualified building.—For purposes of clause (ii) , the term 'qualified building' means any building located— " (I) in any county in which is located a qualified military installation to which the number of members of the Armed Forces of the United States assigned to units based out of such qualified military installation, as of June 1, 2008, has increased by not less than 20 percent, as compared to such number on December 31, 2005, or " (II) in any county adjacent to a county described in subclause (I) . " ”

“ Clarification of General Public Use Requirement.— Subsection (g) of section 42 is amended by adding at the end the following new paragraph: " (9) Clarification of general public use requirement.—A project does not fail to meet the general public use requirement solely because of occupancy restrictions or preferences that favor tenants— " (A) with special needs, " (B) who are members of a specified group under a Federal program or State program or policy that supports housing for such a specified group, or " (C) who are involved in artistic or literary activities.". ”

“ Rehabilitation requirements.— (A) In general.— The amendments made by subsection (b) shall apply to buildings with respect to which housing credit dollar amounts are allocated after the date of the enactment of this Act. (B) Buildings not subject to allocation limits.— To the extent paragraph (1) of section 42 (h) of the Internal Revenue Code of 1986 does not apply to any building by reason of paragraph (4) thereof, the amendments made by subsection (b) shall apply buildings financed with bonds issued pursuant to allocations made after the date of the enactment of this Act. ”