Clarification of general public use requirement relating to veterans, etc

(a) In general Paragraph (9) of section 42(g) of the Internal Revenue Code of 1986, as amended by section 205, is further amended by adding at the end the following flush language: Any veteran of the Armed Forces shall be treated as a member of a specified group under a Federal program for purposes of subparagraph (B).. (b) Qualified residential rental projects Paragraph (2) of section 142(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (F) Clarification of general public use requirement A unit shall not fail to meet the general public use requirement solely because of occupancy restrictions or preferences, if such restrictions or preferences meet the general public use requirement of section 42.. (c) Effective dates (1) In general The amendment made by subsection (a) shall apply to buildings placed in service before, on, or after the date of the enactment of this Act. (2) Qualified residential rental projects The amendment made by subsection (b) shall apply to bonds issued before, on, or after the date of the enactment of this Act.