(d)(5) to a lease of property eligible for the rehabilitation tax credit, the lessee of such property shall include ratably in gross income over the shortest recovery period that could be applicable under section 168 with respect to such property an amount equal to 50 percent of the amount of the credit allowable under section 38 to the lessee with respect to such property. . 6. Modifications regarding certain tax-exempt use property (a) In general Section 47(c)(2)(B)(v)(I) of the Internal Revenue Code of 1986 (relating to tax-exempt use property) is amended by inserting and subclauses (I), (II), and (III) of section 168(h)(1)(B)(ii) shall not apply after thereof . (b) Effective date The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act.