referenced in clause (ii)(I) was paid for the acquisition of the building. . (c) Conforming amendments Clause (i) of section 42(d)(2)(D) of the Internal Revenue Code of 1986 is amended— (1) by striking for subparagraph (B) in the heading, and (2) by striking subparagraph (B)(ii) in the matter preceding subclause (I) and inserting subparagraph (B)(ii) or (C)(ii) . (d) Effective date The amendments made by this section shall apply to buildings placed in service after December 31, 2016. 305. Certain relocation costs taken into account as rehabilitation expenditures (a) In general Paragraph (2) of section 42(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (C) Certain relocation costs In the case of a rehabilitation of a building to which section 280B does not apply, costs relating to the relocation of occupants, including— (i) amounts paid to occupants, (ii) amounts paid to third parties for services relating to such relocation, and (iii) amounts paid for temporary housing for occupants, shall be treated as chargeable to capital account and taken into account as rehabilitation expenditures. . (b) Effective date The amendment made by this section shall apply to expenditures paid or incurred after December 31, 2016. 306. Repeal of qualified census tract population cap (a) In general Clause (ii) of section 42(d)(5)(B) of the Internal Revenue Code of 1986 is amended— (1) by striking subclauses (II) and (III), and (2) by striking “ Qualified census tract .— (I) In general The term , and inserting Qualified census tract .—The term . (b) Technical corrections Sections 42(d)(4)(C)(i) and 42(m)(1)(B)(ii)(III) of the Internal Revenue Code of 1986 are each amended by striking as defined in paragraph (5)(C) and inserting as defined in paragraph (5)(B)(ii) . (c) Effective date The amendment made by subsection (a) shall apply to designations of qualified census tracts under section 42(d)(5)(B)(ii) of the Internal Revenue Code of 1986 after December 31, 2017. 307.