; and (II) owners of such dwelling units with respect to whom assistance amounts have been abated and transferred to a taxing authority pursuant to subparagraph (B). (ii) Contents Such database shall include information that identifies the owner, the property for which such assistance was provided, the amount transferred, and the period over which such abatement and transfer occurred. (iii) Information from public housing agencies The Secretary shall require public housing agencies to submit information regarding the abatement and transfer of assistance amounts pursuant to subparagraph (B) sufficient for the Secretary to maintain such database. (F) Definitions For purposes of this paragraph, the following definitions shall apply: (i) Covered taxes The term covered taxes means any tax under the law of a State or any political subdivision of a State that is assessed upon real property or the revenue of which is dedicated for use only for schools or for costs of education. (ii) Taxing authority The term taxing authority means any State or political subdivision of a State, including any agency or authority thereof, having authority to assess and collect covered taxes. . (b) Regulations The Secretary of Housing and Urban Development shall issue any regulations necessary to carry out this Act.