the term eligible landlord means any taxpayer for any taxable year if— (1) such taxpayer owns one or more eligible low-income housing projects during such taxable year, and (2) either— (A) each complaint that is filed, under the program under section 5(b) of the Landlord Accountability Act of 2017 , during such taxable year with respect to a dwelling unit in an eligible low-income housing project owned by such taxpayer has been determined by the Secretary of Housing and Urban Development to have been remedied not later than the date which is 30 days after the date on which such complaint is so filed, or (B) no such complaint has been filed with respect to such a dwelling unit in such a housing project owned by such taxpayer during such taxable year. (d) Other definitions For purposes of this section— (1) Low-income housing maintenance expenses The term low-income housing maintenance expenses means the aggregate amount paid or incurred by the taxpayer during the taxable year for maintenance or improvement of low-income housing units. (2) Eligible low-income housing project The term eligible low-income housing project means, with respect to a taxable year, a housing project— (A) that consists of five or more dwelling units at least one of which was occupied during such year by a family who rented the dwelling unit using a voucher for rental assistance under section 8(o) of the United States Housing Act of 1937 ( 42 U.S.C. 1437f(o) )