tenant income for purposes of this subsection, if the entire building is occupied by middle-income tenants. (9) Clarification of general public use requirement A project does not fail to meet the general public use requirement solely because of occupancy restrictions or preferences that favor tenants— (A) with special needs, or (B) who are members of a specified group under a Federal program or State program or policy that supports housing for such a specified group. (h) Limitation on aggregate credit allowable with respect to projects located in a State (1) Credit may not exceed credit amount allocated to building (A) In general The amount of the credit determined under this section for any taxable year with respect to any building shall not exceed the housing credit dollar amount allocated to such building under this subsection. (B) Time for making allocation Except in the case of an allocation which meets the requirements of subparagraph (C), (D), (E), or (F), an allocation shall be taken into account under subparagraph (A) only if it is made not later than the close of the calendar year in which the building is placed in service. (C) Exception where binding commitment An allocation meets the requirements of this subparagraph if there is a binding commitment (not later than the close of the calendar year in which the building is placed in service) by the housing credit agency to allocate a specified housing credit dollar amount to such building beginning in a specified later taxable year. (D) Exception where increase in qualified basis (i) In general An allocation meets the requirements of this subparagraph if such allocation is made not later than the close of the calendar year in which ends the taxable year to which it will 1st apply but only to the extent the amount of such allocation does not exceed the limitation under clause (ii). (ii) Limitation The limitation under this clause is the amount of credit allowable under this section (without regard to this subsection) for a taxable year with respect to an