historic structure has the meaning given such term in section 47(c)(3), except that such term shall not include any structure which is a single-family residence. . (b) Credit for abatement of hazardous substances in historic buildings Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986, as amended by subsection (a), is amended by inserting after section 36C the following new section: 36D. Abatement of hazardous substances in historic buildings (a) In general There shall be allowed a credit against the tax imposed by this subtitle for the taxable year an amount equal to the hazardous substance abatement expenses paid or incurred by the taxpayer during such taxable year. (b) Limitation The credit allowed under subsection (a) with respect to any taxpayer for any taxable year shall not exceed $50,000. (c) Hazardous substance abatement expenses (1) In general For purposes of this section, the term hazardous substance abatement expenses means amounts paid or incurred for any— (A) lead paint abatement services, (B) radon abatement services, and (C) asbestos abatement services, with respect to a certified historic structure. (2) National historic landmarks In the case of a certified historic structure that is designated as a National Historic Landmark in accordance with section 101(a) of the National Historic Preservation Act ( 16 U.S.C. 470a(a) ) and that is open to the public, the term hazardous substance abatement expenses shall not include an expense described in paragraph (1), unless the services described in such paragraph meet the requirements for a certified rehabilitation under section 47(c)(2)(C). (3) Certified historic structure The term certified historic structure has the same meaning given such term in section 36C(c)(3). (d) Lead paint abatement services (1) In general Subject to paragraph (2), the term lead paint abatement services means— (A) any lead paint abatement measures performed by a certified lead abatement supervisor, including the removal of paint and dust, the