into account by more than one taxpayer with respect to the same tax benefit. 408. Low-income housing credit (a) Additional housing credit dollar amount (1) In general For purposes of section 42 of the Internal Revenue Code of 1986, in the case of calendar years 2017, 2018, and 2019, the State housing credit ceiling of Louisiana shall be increased by the lesser of— (A) the aggregate housing credit dollar amount allocated by the State housing credit agency of Louisiana to buildings located in the Louisiana storm and flood disaster area for such calendar year, or (B) the Louisiana storm and flood housing amount for such State for such calendar year. (2) Louisiana storm and flood housing amount For purposes of paragraph (1), the term Louisiana storm and flood housing amount means, for any calendar year, the amount equal to the product of $18.00 multiplied by the portion of the Louisiana population which is in the Louisiana storm and flood disaster area (as determined on the basis of the most recent census estimate of resident population released by the Bureau of the Census before August 28, 2016). (3) Allocations treated as made first from additional allocation amount for purposes of determining carryover For purposes of determining the unused State housing credit ceiling under section 42(h)(3)(C) of such Code for any calendar year, any increase in the State housing credit ceiling under paragraph (1) shall be treated as an amount described in clause (ii) of such section. (b) Additional housing credit dollar amount for Louisiana For purposes of section 42 of such Code, in the case of calendar years 2017 and 2018, the State housing credit ceiling of Louisiana shall each be increased by $3,500,000. (c) Difficult development area (1) In general For purposes of section 42 of such Code, in the case of property placed in service during the period beginning on January 1, 2017, and ending on December 31, 2021, the Louisiana storm and flood disaster area— (A) shall be treated as difficult development areas designated under