; and (4) information identifying the multifamily housing project to which such complaint relates. (b) Reports to Congress The Secretary of Housing and Urban Development shall submit a report annually to the Committee on Financial Services of the House of Representatives and the Committee on Banking, Housing, and Urban Affairs of the Senate summarizing the complaints described in subsection (a) that were received by the Department during the preceding year and describing the disposition to such date of such complaints. 7. Tax credit incentive for maintenance of multifamily housing with voucher user tenants (a) In general Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 45S. Low-income housing maintenance credit (a) In general For purposes of section 38, in the case of an eligible landlord, the low-income housing maintenance credit determined under this section for the taxable year is an amount equal to the amount of the taxpayer’s low-income housing maintenance expenses for such taxable year. (b) Limitations (1) Per unit limitation The credit allowed under subsection (a) with respect to any taxpayer for any taxable year shall not exceed the product of $2,500 multiplied by the number of low-income housing units owned by the taxpayer. (2) Per building limitation The credit allowed under subsection (a) with respect to any taxpayer for any taxable year shall not exceed the product of $100,000 multiplied by the number of eligible low-income housing projects owned by the taxpayer. (3) Per taxpayer limitation The credit allowed under subsection (a) with respect to any taxpayer for any taxable year shall not exceed $500,000. (c) Eligible landlord For purposes of this section, the term eligible landlord means any taxpayer for any taxable year if— (1) such taxpayer owns one or more eligible low-income housing projects during such taxable year, and (2) either— (A) each complaint that is filed, under the program under section