The amount of the credit determined under this section with respect to any building shall not exceed the clause (ii) percentage of the amount of the credit which would (but for this subparagraph) be determined under this section with respect to such building. (ii) Determination of percentage For purposes of clause (i), the clause (ii) percentage with respect to any building is the percentage which— (I) the housing credit dollar amount allocated to such building bears to (II) the credit amount determined in accordance with clause (iii). (iii) Determination of credit amount The credit amount determined in accordance with this clause is the amount of the credit which would (but for this subparagraph) be determined under this section with respect to the building if— (I) this section were applied without regard to paragraphs (2)(A) and (3)(B) of subsection (f), and (II) subsection (f)(3)(A) were applied without regard to the percentage equal to 2/3 of . (D) Housing credit agency to specify applicable percentage and maximum qualified basis In allocating a housing credit dollar amount to any building, the housing credit agency shall specify the applicable percentage and the maximum qualified basis which may be taken into account under this section with respect to such building. The applicable percentage and maximum qualified basis so specified shall not exceed the applicable percentage and qualified basis determined under this section without regard to this subsection. (7) Increase in State ceiling dedicated to certain rural development projects (A) In general The State housing credit ceiling for any calendar year shall be increased by an amount equal to 5 percent of the amount determined under paragraph (3)(C)(i). (B) Use of increased amount The amount of the increase under subparagraph (A) for any calendar year may only be allocated to buildings located in a nonmetropolitan area (as defined in section 42(d)(5)(B)(iv)(IV) which is designated by the Secretary of Housing and Urban Development as a difficult development