INTERNAL PROTOTYPE — NOT LEGAL ADVICE — DO NOT SEND

26 U.S.C. § 42

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26 U.S.C. § 42
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26 U.S.C. § 42

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in the case of clause (ii), by substituting “any low-income unit in the building is occupied by a new resident whose income exceeds 40 percent of area median gross income” for “any residential rental unit” and all that follows in such clause, and (II)