; and (ii) payments and incentives (including the ability of owners to obtain reasonable returns on investment). (3) Requirements In exchange for assistance provided pursuant to this subsection, the Secretary shall enter into a restrictive use agreement with the property owner to ensure that the property remains subject to low-income use restrictions for an additional period of time consistent with the terms of the restructuring. (4) Use of funds for rural housing vouchers (A) Authority If the Secretary determines that additional voucher funds under section 542 are needed, funds for the revitalization program under this subsection may be used for those vouchers for any low-income household (including those not receiving rental assistance) residing in a property financed with a loan under this section that has been prepaid after September 30, 2005. (B) Amount Notwithstanding section 542, the amount of a voucher provided pursuant to this paragraph shall be the difference between comparable market rent for the unit and the tenant-paid rent for the unit. (C) Availability Funds made available for vouchers pursuant to this paragraph shall be subject to the availability of annual appropriations. (D) Administration The Secretary shall, to the maximum extent practicable, administer vouchers provided pursuant to this paragraph with regulations and administrative guidance that is applicable to housing vouchers under section 8 of the United States Housing Act of 1937 ( 42 U.S.C. 1437f ) administered by the Secretary of Housing and Urban Development. (5) Use of voucher funds for revitalization program If the Secretary determines that additional funds for the revitalization program under this subsection are needed, funds for the rural housing voucher program under section 542 may be used for the revitalization program under this subsection. . 6. Regulations Not later than 120 days after the date of enactment of this Act, the Secretary of Agriculture shall issue regulations necessary to carry out the amendments made by this