adjacent building shall be treated as qualified rehabilitation expenditures with respect to such qualified rehabilitated building. (ii) Limitation The amount treated as qualified rehabilitation expenditures with respect to any qualified rehabilitated building under clause (i) shall not exceed 100 percent of the qualified rehabilitation expenditures with respect to such building (determined without regard to clause (i) and subparagraph (E)). (iii) Qualified adjacent building For purposes of this subparagraph, the term qualified adjacent building means, with respect to any qualified rehabilitated building, any building if such building and such qualified rehabilitated building are both on the same block. . (3) Related expenditures disregarded in determining if rehabilitation is substantial Section 47(c)(1)(E), as redesignated by subsections (a), (d), and (f), is amended by adding at the end the following new clause: (iv) Certain expenditures disregarded Amounts which are otherwise treated as qualified rehabilitation expenditures by reason of subparagraph (E) or (F) of paragraph (2) shall not be treated as qualified rehabilitation expenditures for purposes of this subparagraph. . (h) Bonus credit for rent-Restricted housing units Section 47 of such Code is amended by adding at the end the following new subsection: (e) Bonus credit for rent-Restricted housing units (1) In general Subsection (a)(1) shall be applied by substituting 25 percent for 15 percent with respect to so much of the qualified rehabilitation expenditures (determined without regard to subsection (c)(2)(E)) with respect to any qualified rehabilitated building as are properly allocable to residential units which are— (A) rent-restricted (within the meaning of section 42(g)(2)), and (B) occupied by individuals whose income is 100 percent or less of area median gross income (within the meaning of section 42(g)(1)). (2) Failure to maintain rent-restriction subject to recapture In the case of any failure to maintain any residential unit taken into