 So in original. Another closing parenthesis probably should precede the comma.

a housing assistance program administered by the Department of Agriculture under title V of the Housing Act of 1949, a housing program administered by a tribally designated housing entity (as defined in section 4(22) of the Native American Housing Assistance and Self-Determination Act of 1996 (

Editorial Notes

References in Text

The date of the enactment of the Revenue Reconciliation Act of 1990, referred to in subsec. (d)(1), is the date of enactment of Pub. L. 101–508, which was approved Nov. 5, 1990.

The Housing Act of 1949, referred to in subsec. (h)(2)(B)(i), is act July 15, 1949, ch. 338, 63 Stat. 413. Title V of the Act is classified generally to subchapter III (§ 1471 et seq.) of chapter 8A of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see Short Title note set out under section 1441 of Title 42 and Tables.

Amendments

2025—Subsec. (a)(3)(A)(i). Pub. L. 119–21, § 70512(f)(2), inserted “, as applied without regard to clause (iv) thereof” after “section 45(b)(11)(B)”.

Subsec. (a)(3)(B). Pub. L. 119–21, § 70513(d), amended subpar. (B) generally. Prior to amendment, text read as follows: “Rules similar to the rules of section 48(a)(12) shall apply.”

Subsec. (b)(6), (7). Pub. L. 119–21, § 70513(b)(1)(A), added par. (6) and redesignated former par. (6) as (7).

Subsec. (c)(3). Pub. L. 119–21, § 70513(b)(1)(B), added par. (3).

Subsec. (d)(6). Pub. L. 119–21, § 70513(b)(2), added par. (6).

Subsec. (e)(1). Pub. L. 119–21, § 70513(a)(1), substituted “Subject to paragraph (4), the amount of” for “The amount of” in introductory provisions.

Subsec. (e)(4). Pub. L. 119–21, § 70513(a)(2), added par. (4).

Subsec. (i). Pub. L. 119–21, § 70513(c)(1)(B), added subsec. (i). Former subsec. (i) redesignated (j), then (k).

Subsec. (j). Pub. L. 119–21, § 70513(f)(2), added subsec. (j).

Pub. L. 119–21, § 70513(c)(1)(A), redesignated subsec. (i) as (j), which was subsequently redesignated (k).

Subsec. (k). Pub. L. 119–21, § 70513(f)(1), redesignated subsec. (j), as redesignated by section 70513(c)(1)(A), as (k).

Statutory Notes and Related Subsidiaries

Effective Date of 2025 Amendment

Amendment by section 70512(f)(2) of Pub. L. 119–21 applicable to taxable years beginning after July 4, 2025, see section 70512(l)(1) of Pub. L. 119–21, set out in a note under section 45 of this title.

Amendment by section 70513 of Pub. L. 119–21 applicable to taxable years beginning after July 4, 2025, except that amendment by section 70513(a) of Pub. L. 119–21 applicable to facilities the construction of which begins after the date which is 12 months after July 4, 2025, amendment by section 70513(d) of Pub. L. 119–21 applicable on or after June 16, 2025, and amendment by section 70513(f) of Pub. L. 119–21 applicable to property the construction of which begins after December 31, 2025, see section 70513(g)(1), (2), (4), (5) of Pub. L. 119–21, set out in a note under section 48 of this title.

Effective Date

Pub. L. 117–169, title I, § 13702(c), Aug. 16, 2022, 136 Stat. 1997, provided that: “The amendments made by this section [enacting this section and amending sections 46, 49, and 50 of this title] shall apply to property placed in service after December 31, 2024.”