(d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 8. Public display of tenant’s rights and complaint line (a) Required display An owner of a multifamily housing project in which three or more voucher users reside shall display, at all times and in clear and conspicuous location on each floor of such project that contains any dwelling unit, a written notice that includes— (1) a statement describing the rights under Federal law afforded to tenants of the project who are voucher users