determined under section 42A after 2007 . (c) Treatment for purposes of tax on base erosion payments Paragraph (4) of section 59A(b) of the Internal Revenue Code of 1986 is amended by redesignating subparagraphs (B) and (C) as subparagraphs (C) and (D), respectively, and by inserting after subparagraph (A) the following new subparagraph: (B) the low-income housing supportive services credit determined under section 42A(a), . (d) Passive activity credits (1) In general Section 469 of the Internal Revenue Code of 1986 is amended by striking 42 each place it appears in subsections (i)(3)(C), (i)(6)(B)(i), and (k)(1) and inserting 42 or 42A . (2) Conforming amendments The headings of subsections (i)(3)(C) and (i)(6)(B) of section 469 of such Code are each amended by striking credit and inserting credits . (e) Clerical amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 42 the following new item: Sec. 42A. Credit for contributions to low-income housing supportive services. . (f) Effective date The amendments made by this section shall apply to buildings placed in service after December 31, 2020.