Projects In the case of a rental reduction credit allocated to a project consisting of more than 1 building, the rental reduction credit agency may provide for a single qualified rental reduction agreement which applies to all buildings which are part of the project. (g) Transfer of credit (1) In general Subject to paragraph (2) and such regulations or other guidance as the Secretary may provide, the taxpayer may transfer to any person all or a portion of the credit allowable to the taxpayer under subsection (a) for any taxable year with respect to a building. (2) Certification A transfer under paragraph (1) shall be accompanied by a certificate which includes— (A) the qualified rental reduction agreement for the building, (B) the taxpayer’s name, address, and tax identification number, (C) the transferee's name, address, and tax identification number, (D) the amount of credit being transferred for each taxable year of the taxpayer, and (E) such other information as may be required by the Secretary. (3) Tax treatment of transfer (A) Disallowance of deduction No deduction shall be allowed for any amount of consideration paid or incurred by the transferee in return for the transfer of any credit under this paragraph. (B) Allowance of credit The amount of credit transferred under subparagraph (A)— (i) shall not be allowed to the transferor for any taxable year, and (ii) shall be allowable to the transferee as a credit under this section for the taxable year of the transferee in which such credit is transferred. (4) Information reporting The transferor and the transferee shall each make such reports regarding the transfer of an amount of credit under paragraph (1), and containing such information, as the Secretary may require. The reports required by this paragraph shall be filed at such time and in such manner as may be required by the Secretary. (h) Certifications and other reports to Secretary (1) Certification with respect to 1st year of credit period Following the close of the 1st taxable year in the credit