; and (B) with respect to which the eligible landlord has entered into such binding agreements as the Secretary of Housing and Urban Development shall require to ensure that rents for dwelling units in the project do not, at any time after the taxable year in which a low-income housing maintenance credit under this section is allowable, exceed the applicable fair market rental under section 8(c) of the United States Housing Act of 1937 ( 42 U.S.C. 1437f(c) ) for the market area in which the project is located. (3) Low-income housing unit The term low-income housing unit means a dwelling unit within an eligible low-income housing project. (e) Aggregation rule All persons treated as a single employer under subsection (a) or (b) of section 52 or subsection (m) or (o) of section 414 shall be treated as one person for purposes of applying this section. The credit determined under subsection (a) (after application of subsection (b)) shall be allocated among such persons in such manner as the Secretary may prescribe. (f) Termination No credit shall be determined under this section with respect to any taxable year beginning after December 31, 2027. . (b) Credit To be part of general business credit Section 38(b) of such Code is amended by striking plus at the end of paragraph (35), by striking the period at the end of paragraph (36) and inserting , plus , and by adding at the end the following new paragraph: (37) in the case of an eligible landlord (as defined in section 45S(c)), the low-income housing maintenance credit determined under section 45S. . (c) Clerical amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item: Sec. 45S. Low-income housing maintenance credit. . (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 8. Public display of tenant’s rights and complaint line (a) Required display An owner of a multifamily housing project in which three or