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Eligible basis reduced where disproportionate standards for units

(A) In general Except as provided in subparagraph (B), the eligible basis of any building shall be reduced by an amount equal to the portion of the adjusted basis of the building which is attributable to residential rental units in the building which are not low-income units and which are above the average quality standard of the low-income units in the building.

(B) Exception where taxpayer elects to exclude excess costs (i) In general Subparagraph (A) shall not apply with respect to a residential rental unit in a building which is not a low-income unit if— (I) the excess described in clause (ii) with respect to such unit is not greater than 15 percent of the cost described in clause (ii)(II), and (II) the taxpayer elects to exclude from the eligible basis of such building the excess described in clause (ii) with respect to such unit. (ii) Excess The excess described in this clause with respect to any unit is the excess of— (I) the cost of such unit, over (II) the amount which would be the cost of such unit if the average cost per square foot of low-income units in the building were substituted for the cost per square foot of such unit. The Secretary may by regulation provide for the determination of the excess under this clause on a basis other than square foot costs.

in view

Whole section

▸rulespec code

Shown source

statutes/26/42.yaml

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Rules

new_non_federally_subsidized_building_minimum_applicable_percentage

Parameter

source: 26 USC 42(b)

- name: new_non_federally_subsidized_building_minimum_applicable_percentage
  kind: parameter
  dtype: Rate
  source: 26 USC 42(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: the applicable percentage shall not be less than 9 percent
  versions:
    - effective_from: '2024-01-01'
      formula: '0.09'

other_building_minimum_applicable_percentage

Parameter

source: 26 USC 42(b)

- name: other_building_minimum_applicable_percentage
  kind: parameter
  dtype: Rate
  source: 26 USC 42(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: the applicable percentage shall not be less than 4 percent
  versions:
    - effective_from: '2024-01-01'
      formula: '0.04'

supportive_services_qualified_basis_increase_cap_rate

Parameter

source: 26 USC 42(c)

- name: supportive_services_qualified_basis_increase_cap_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 42(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: 20 percent of the qualified basis of such building
  versions:
    - effective_from: '2024-01-01'
      formula: '0.20'

supportive_services_qualified_basis_increase

Derived

source: 26 USC 42(c)

- name: supportive_services_qualified_basis_increase
  kind: derived
  entity: Building
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 42(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: shall be increased by the lesser of
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/42#supportive_services_qualified_basis_increase_cap_rate
            output: supportive_services_qualified_basis_increase_cap_rate
            hash: sha256:local
  versions:
    - effective_from: '2024-01-01'
      formula: >-
        if qualified_low_income_building_described_in_subsection_i_3_B_iii:
        min(eligible_basis_used_throughout_year_to_provide_supportive_services,
        supportive_services_qualified_basis_increase_cap_rate *
        qualified_basis_determined_without_supportive_services_increase) else: 0

high_cost_area_eligible_basis_multiplier

Parameter

source: 26 USC 42(d)

- name: high_cost_area_eligible_basis_multiplier
  kind: parameter
  dtype: Decimal
  source: 26 USC 42(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: the eligible basis of such building shall be 130 percent
  versions:
    - effective_from: '2024-01-01'
      formula: '1.30'

high_cost_area_new_building_eligible_basis

Derived

source: 26 USC 42(d)

- name: high_cost_area_new_building_eligible_basis
  kind: derived
  entity: Building
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 42(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: >-
              In the case of any building located in a qualified census tract or difficult
              development area
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/42#high_cost_area_eligible_basis_multiplier
            output: high_cost_area_eligible_basis_multiplier
            hash: sha256:local
  versions:
    - effective_from: '2024-01-01'
      formula: >-
        if new_building_located_in_designated_qualified_census_tract_or_difficult_development_area:
        high_cost_area_eligible_basis_multiplier *
        eligible_basis_determined_without_high_cost_area_increase else:
        eligible_basis_determined_without_high_cost_area_increase

rehabilitation_minimum_adjusted_basis_rate

Parameter

source: 26 USC 42(e)

- name: rehabilitation_minimum_adjusted_basis_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 42(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: not less than 20 percent of the adjusted basis
  versions:
    - effective_from: '2024-01-01'
      formula: '0.20'

rehabilitation_expenditures_meet_adjusted_basis_minimum

Derived

source: 26 USC 42(e)

- name: rehabilitation_expenditures_meet_adjusted_basis_minimum
  kind: derived
  entity: Building
  dtype: Judgment
  period: Year
  source: 26 USC 42(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: the requirement of this subclause is met if such amount is not less than 20 percent
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/42#rehabilitation_minimum_adjusted_basis_rate
            output: rehabilitation_minimum_adjusted_basis_rate
            hash: sha256:local
  versions:
    - effective_from: '2024-01-01'
      formula: >-
        rehabilitation_expenditures_during_eligible_period >=
        rehabilitation_minimum_adjusted_basis_rate *
        adjusted_basis_at_start_of_rehabilitation_period

first_year_credit_period_months_denominator

Parameter

source: 26 USC 42(f)

- name: first_year_credit_period_months_denominator
  kind: parameter
  dtype: Count
  source: 26 USC 42(f)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: the denominator of which is 12
  versions:
    - effective_from: '2024-01-01'
      formula: '12'

first_year_applicable_fraction

Derived

source: 26 USC 42(f)

- name: first_year_applicable_fraction
  kind: derived
  entity: Building
  dtype: Rate
  period: Year
  source: 26 USC 42(f)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: >-
              the numerator of which is the sum of the applicable fractions determined ... as of the
              close of each full month
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/42#first_year_credit_period_months_denominator
            output: first_year_credit_period_months_denominator
            hash: sha256:local
  versions:
    - effective_from: '2024-01-01'
      formula: >-
        sum_of_month_end_applicable_fractions_for_full_in_service_months /
        first_year_credit_period_months_denominator

twenty_fifty_test_minimum_unit_rate

Parameter

source: 26 USC 42(g)

- name: twenty_fifty_test_minimum_unit_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 42(g)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: 20 percent or more of the residential units
  versions:
    - effective_from: '2024-01-01'
      formula: '0.20'

twenty_fifty_test_income_limit_rate

Parameter

source: 26 USC 42(g)

- name: twenty_fifty_test_income_limit_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 42(g)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: 50 percent or less of area median gross income
  versions:
    - effective_from: '2024-01-01'
      formula: '0.50'

project_meets_twenty_fifty_test

Derived

source: 26 USC 42(g)

- name: project_meets_twenty_fifty_test
  kind: derived
  entity: Project
  dtype: Judgment
  period: Year
  source: 26 USC 42(g)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: >-
              20 percent or more of the residential units in such project are both rent-restricted
              and occupied
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/42#twenty_fifty_test_minimum_unit_rate
            output: twenty_fifty_test_minimum_unit_rate
            hash: sha256:local
  versions:
    - effective_from: '2024-01-01'
      formula: >-
        rent_restricted_units_occupied_by_individuals_at_or_below_fifty_percent_area_median_income
        >= twenty_fifty_test_minimum_unit_rate * residential_units_in_project

nonprofit_set_aside_maximum_other_project_rate

Parameter

source: 26 USC 42(h)

- name: nonprofit_set_aside_maximum_other_project_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 42(h)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: Not more than 90 percent of the State housing credit ceiling
  versions:
    - effective_from: '2024-01-01'
      formula: '0.90'

maximum_state_ceiling_allocable_to_projects_other_than_qualified_nonprofit_projects

Derived

source: 26 USC 42(h)

- name: maximum_state_ceiling_allocable_to_projects_other_than_qualified_nonprofit_projects
  kind: derived
  entity: HousingCreditAgency
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 42(h)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: Not more than 90 percent of the State housing credit ceiling
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/42#nonprofit_set_aside_maximum_other_project_rate
            output: nonprofit_set_aside_maximum_other_project_rate
            hash: sha256:local
  versions:
    - effective_from: '2024-01-01'
      formula: nonprofit_set_aside_maximum_other_project_rate * state_housing_credit_ceiling

qualified_nonprofit_financing_eligible_basis_attribution_limit_rate

Parameter

source: 26 USC 42(k)

- name: qualified_nonprofit_financing_eligible_basis_attribution_limit_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 42(k)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: not more than 60 percent of the eligible basis
  versions:
    - effective_from: '2024-01-01'
      formula: '0.60'

qualified_nonprofit_financing_attribution_requirement_met

Derived

source: 26 USC 42(k)

- name: qualified_nonprofit_financing_attribution_requirement_met
  kind: derived
  entity: Building
  dtype: Judgment
  period: Year
  source: 26 USC 42(k)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: >-
              not more than 60 percent of the eligible basis of the qualified low-income building is
              attributable to such financing
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/42#qualified_nonprofit_financing_eligible_basis_attribution_limit_rate
            output: qualified_nonprofit_financing_eligible_basis_attribution_limit_rate
            hash: sha256:local
  versions:
    - effective_from: '2024-01-01'
      formula: >-
        eligible_basis_attributable_to_qualified_nonprofit_financing <=
        qualified_nonprofit_financing_eligible_basis_attribution_limit_rate *
        eligible_basis_of_qualified_low_income_building

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us/statute/26/42/d/3 — Eligible basis reduced where disproportionate standards for units · Axiom

Eligible basis reduced where disproportionate standards for units

Official source

in view

Whole section

▸rulespec code

Shown source

statutes/26/42.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/42; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

new_non_federally_subsidized_building_minimum_applicable_percentage

Parameter

source: 26 USC 42(b)

- name: new_non_federally_subsidized_building_minimum_applicable_percentage
  kind: parameter
  dtype: Rate
  source: 26 USC 42(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: the applicable percentage shall not be less than 9 percent
  versions:
    - effective_from: '2024-01-01'
      formula: '0.09'

other_building_minimum_applicable_percentage

Parameter

source: 26 USC 42(b)

- name: other_building_minimum_applicable_percentage
  kind: parameter
  dtype: Rate
  source: 26 USC 42(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: the applicable percentage shall not be less than 4 percent
  versions:
    - effective_from: '2024-01-01'
      formula: '0.04'

supportive_services_qualified_basis_increase_cap_rate

Parameter

source: 26 USC 42(c)

- name: supportive_services_qualified_basis_increase_cap_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 42(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: 20 percent of the qualified basis of such building
  versions:
    - effective_from: '2024-01-01'
      formula: '0.20'

supportive_services_qualified_basis_increase

Derived

source: 26 USC 42(c)

- name: supportive_services_qualified_basis_increase
  kind: derived
  entity: Building
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 42(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: shall be increased by the lesser of
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/42#supportive_services_qualified_basis_increase_cap_rate
            output: supportive_services_qualified_basis_increase_cap_rate
            hash: sha256:local
  versions:
    - effective_from: '2024-01-01'
      formula: >-
        if qualified_low_income_building_described_in_subsection_i_3_B_iii:
        min(eligible_basis_used_throughout_year_to_provide_supportive_services,
        supportive_services_qualified_basis_increase_cap_rate *
        qualified_basis_determined_without_supportive_services_increase) else: 0

high_cost_area_eligible_basis_multiplier

Parameter

source: 26 USC 42(d)

- name: high_cost_area_eligible_basis_multiplier
  kind: parameter
  dtype: Decimal
  source: 26 USC 42(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: the eligible basis of such building shall be 130 percent
  versions:
    - effective_from: '2024-01-01'
      formula: '1.30'

high_cost_area_new_building_eligible_basis

Derived

source: 26 USC 42(d)

- name: high_cost_area_new_building_eligible_basis
  kind: derived
  entity: Building
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 42(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: >-
              In the case of any building located in a qualified census tract or difficult
              development area
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/42#high_cost_area_eligible_basis_multiplier
            output: high_cost_area_eligible_basis_multiplier
            hash: sha256:local
  versions:
    - effective_from: '2024-01-01'
      formula: >-
        if new_building_located_in_designated_qualified_census_tract_or_difficult_development_area:
        high_cost_area_eligible_basis_multiplier *
        eligible_basis_determined_without_high_cost_area_increase else:
        eligible_basis_determined_without_high_cost_area_increase

rehabilitation_minimum_adjusted_basis_rate

Parameter

source: 26 USC 42(e)

- name: rehabilitation_minimum_adjusted_basis_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 42(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: not less than 20 percent of the adjusted basis
  versions:
    - effective_from: '2024-01-01'
      formula: '0.20'

rehabilitation_expenditures_meet_adjusted_basis_minimum

Derived

source: 26 USC 42(e)

- name: rehabilitation_expenditures_meet_adjusted_basis_minimum
  kind: derived
  entity: Building
  dtype: Judgment
  period: Year
  source: 26 USC 42(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: the requirement of this subclause is met if such amount is not less than 20 percent
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/42#rehabilitation_minimum_adjusted_basis_rate
            output: rehabilitation_minimum_adjusted_basis_rate
            hash: sha256:local
  versions:
    - effective_from: '2024-01-01'
      formula: >-
        rehabilitation_expenditures_during_eligible_period >=
        rehabilitation_minimum_adjusted_basis_rate *
        adjusted_basis_at_start_of_rehabilitation_period

first_year_credit_period_months_denominator

Parameter

source: 26 USC 42(f)

- name: first_year_credit_period_months_denominator
  kind: parameter
  dtype: Count
  source: 26 USC 42(f)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: the denominator of which is 12
  versions:
    - effective_from: '2024-01-01'
      formula: '12'

first_year_applicable_fraction

Derived

source: 26 USC 42(f)

- name: first_year_applicable_fraction
  kind: derived
  entity: Building
  dtype: Rate
  period: Year
  source: 26 USC 42(f)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: >-
              the numerator of which is the sum of the applicable fractions determined ... as of the
              close of each full month
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/42#first_year_credit_period_months_denominator
            output: first_year_credit_period_months_denominator
            hash: sha256:local
  versions:
    - effective_from: '2024-01-01'
      formula: >-
        sum_of_month_end_applicable_fractions_for_full_in_service_months /
        first_year_credit_period_months_denominator

twenty_fifty_test_minimum_unit_rate

Parameter

source: 26 USC 42(g)

- name: twenty_fifty_test_minimum_unit_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 42(g)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: 20 percent or more of the residential units
  versions:
    - effective_from: '2024-01-01'
      formula: '0.20'

twenty_fifty_test_income_limit_rate

Parameter

source: 26 USC 42(g)

- name: twenty_fifty_test_income_limit_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 42(g)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: 50 percent or less of area median gross income
  versions:
    - effective_from: '2024-01-01'
      formula: '0.50'

project_meets_twenty_fifty_test

Derived

source: 26 USC 42(g)

- name: project_meets_twenty_fifty_test
  kind: derived
  entity: Project
  dtype: Judgment
  period: Year
  source: 26 USC 42(g)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: >-
              20 percent or more of the residential units in such project are both rent-restricted
              and occupied
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/42#twenty_fifty_test_minimum_unit_rate
            output: twenty_fifty_test_minimum_unit_rate
            hash: sha256:local
  versions:
    - effective_from: '2024-01-01'
      formula: >-
        rent_restricted_units_occupied_by_individuals_at_or_below_fifty_percent_area_median_income
        >= twenty_fifty_test_minimum_unit_rate * residential_units_in_project

nonprofit_set_aside_maximum_other_project_rate

Parameter

source: 26 USC 42(h)

- name: nonprofit_set_aside_maximum_other_project_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 42(h)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: Not more than 90 percent of the State housing credit ceiling
  versions:
    - effective_from: '2024-01-01'
      formula: '0.90'

maximum_state_ceiling_allocable_to_projects_other_than_qualified_nonprofit_projects

Derived

source: 26 USC 42(h)

- name: maximum_state_ceiling_allocable_to_projects_other_than_qualified_nonprofit_projects
  kind: derived
  entity: HousingCreditAgency
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 42(h)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: Not more than 90 percent of the State housing credit ceiling
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/42#nonprofit_set_aside_maximum_other_project_rate
            output: nonprofit_set_aside_maximum_other_project_rate
            hash: sha256:local
  versions:
    - effective_from: '2024-01-01'
      formula: nonprofit_set_aside_maximum_other_project_rate * state_housing_credit_ceiling

qualified_nonprofit_financing_eligible_basis_attribution_limit_rate

Parameter

source: 26 USC 42(k)

- name: qualified_nonprofit_financing_eligible_basis_attribution_limit_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 42(k)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: not more than 60 percent of the eligible basis
  versions:
    - effective_from: '2024-01-01'
      formula: '0.60'

qualified_nonprofit_financing_attribution_requirement_met

Derived

source: 26 USC 42(k)

- name: qualified_nonprofit_financing_attribution_requirement_met
  kind: derived
  entity: Building
  dtype: Judgment
  period: Year
  source: 26 USC 42(k)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: >-
              not more than 60 percent of the eligible basis of the qualified low-income building is
              attributable to such financing
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/42#qualified_nonprofit_financing_eligible_basis_attribution_limit_rate
            output: qualified_nonprofit_financing_eligible_basis_attribution_limit_rate
            hash: sha256:local
  versions:
    - effective_from: '2024-01-01'
      formula: >-
        eligible_basis_attributable_to_qualified_nonprofit_financing <=
        qualified_nonprofit_financing_eligible_basis_attribution_limit_rate *
        eligible_basis_of_qualified_low_income_building