in the individual's State of legal residence, (bb) under the care and placement responsibility of the State agency responsible for administering a plan under part B or part E of title IV of the Social Security Act, or (cc) was an unaccompanied youth (within the meaning of section 725(6) of the McKinney-Vento Homeless Assistance Act ( 42 U.S.C. 11434a(6) )) or a homeless child or youth (within the meaning of section 725(2) of such Act ( 42 U.S.C. 11434a(2) )). . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2017. 105. Tenant voucher payments taken into account as rent for certain purposes (a) In general Subparagraph (B) of section 42(g)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new sentence: In the case of a project with respect to which the taxpayer elects the requirements of subparagraph (C) of paragraph (1), or the portion of a project to which subsection (d)(5)(C) applies, clause (i) shall not apply with respect to any tenant-based assistance (as defined in section 8(f)(7) of the United States Housing Act of 1937 ( 42 U.S.C. 1437f(f)(7) )). . (b) Effective date The amendments made by this section shall apply to rent paid in taxable years beginning after December 31, 2017. II Credit rate and other rules relating to credit eligibility and determination 201. Minimum credit rate (a) In general Subsection (b) of section 42 of the Internal Revenue Code of 1986 is amended— (1) by redesignating paragraph (3) as paragraph (4), and (2) by inserting after paragraph (2) the following new paragraph: (3) Minimum credit rate In the case of any new or existing building to which paragraph (2) does not apply and which is placed in service by the taxpayer after December 31, 2016, the applicable percentage shall not be less than 4 percent. . (b) Effective date The amendments made by this section shall apply to buildings placed in service after December 31, 2016. 202. Reconstruction or replacement period after casualty