to perform all preparation, cleanup, disposal, and clearance testing activities associated with the lead abatement measures or interim lead control measures, and (v) costs incurred by or on behalf of any occupant of such dwelling unit for any relocation which is necessary to achieve occupant protection (as such term is defined by the Secretary, in consultation with the Administrator of the Environmental Protection Agency). (B) Limitation The term lead hazard reduction activity cost does not include any cost to the extent such cost is funded by any grant, contract, or otherwise by another person or any governmental agency. (2) Eligible dwelling unit (A) In general The term eligible dwelling unit means, with respect to any taxable year, any dwelling unit— (i) placed in service before 1978, (ii) located in the United States, and (iii) the residents of which during the preceding taxable year have a cumulative adjusted gross income of less than $110,000. (B) Dwelling unit The term dwelling unit has the meaning given such term by section 280A(f)(1). (3) Qualified contractor The term qualified contractor means any contractor who has successfully completed a training course on lead safe work practices which has been approved by the Department of Housing and Urban Development and the Environmental Protection Agency. (4) Documentation required for credit allowance No credit shall be allowed under subsection (a) with respect to any eligible dwelling unit for any taxable year unless, after lead hazard reduction activity is complete, a certified inspector (as such term is defined by the Secretary, in consultation with the Administrator of the Environmental Protection Agency) or certified risk assessor provides written documentation to the taxpayer that includes— (A) evidence that— (i) the eligible dwelling unit meets the lead hazard reduction criteria defined by the Secretary, in consultation with the Administrator of the Environmental Protection Agency, or (ii) the eligible dwelling unit meets lead hazard evaluation