; limitation on acquisition basis. Sec. 305. Certain relocation costs taken into account as rehabilitation expenditures. Sec. 306. Repeal of qualified census tract population cap. Sec. 307. Determination of community revitalization plan to be made by housing credit agency. Sec. 308. Prohibition of local approval and contribution requirements. Sec. 309. Increase in credit for certain projects designated to serve extremely low-income households. Sec. 310. Increase in credit for bond-financed projects designated by State agency. Sec. 311. Elimination of basis reduction for low-income housing properties receiving certain energy benefits. Sec. 312. Restriction of planned foreclosures. Sec. 313. Increase of population cap for difficult development areas. TITLE IV—Reforms relating to Native American assistance Sec. 401. Selection criteria under qualified allocation plans. Sec. 402. Inclusion of Indian areas as difficult development areas for purposes of certain buildings. TITLE V—Affordable housing tax credit Sec. 501. Affordable housing tax credit. I Reform of State allocation formulas 101. Increases in State allocations (a) Phase-In of increases (1) In general Clause (ii) of section 42(h)(3)(C) of the Internal Revenue Code of 1986 is amended— (A) by striking $1.75 in subclause (I) and inserting the per capita dollar amount , and (B) by striking $2,000,000 in subclause (II) and inserting the minimum ceiling amount . (2) Per capita dollar amount; minimum ceiling amount Subparagraph (I) of section 42(h)(3) of such Code is amended to read as follows: (I) Per capita dollar amount