certain Federal programs In the case of a federally-assisted building (as defined in subsection (d)(6)(C)(i)), clause (i) shall not apply to a unit all of the occupants of which meet all applicable requirements under the housing program described in such subsection through which the building is assisted, financed, or operated. (iii) Other exceptions An individual shall not be treated as described in clause (i) if the individual— (I) is married, (II) is a person with disabilities (as defined in section 3(b)(3)(E) of the United States Housing Act of 1937), (III) is a veteran (as defined in section 101(2) of title 38, United States Code), (IV) has 1 or more qualifying children (as defined in section 152(c)), (V) is or has been a victim or threatened victim of domestic violence, dating violence, sexual assault, or stalking (as defined in section 40002 of the Violence Against Women Act of 1994), or (VI) meets the income limitation applicable under subsection (g)(1) to the project of which the building is a part and is, or was immediately prior to attaining the age of majority— (aa) an emancipated minor or in legal guardianship as determined by a court of competent jurisdiction in the individual's State of legal residence, (bb) under the care and placement responsibility of the State agency responsible for administering a plan under part B or part E of title IV of the Social Security Act, or (cc) an unaccompanied youth (within the meaning of section 725(6) of the McKinney-Vento Homeless Assistance Act ( 42 U.S.C. 11434a(6) )) or a homeless child or youth (within the meaning of section 725(2) of such Act ( 42 U.S.C. 11434a(2) )). . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2019. 204. Tenant voucher payments taken into account as rent for certain purposes (a) In general Subparagraph (B) of section 42(g)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new sentence: In the case of a project with respect to which the