date of the enactment of this Act. (2) Public use requirement The amendments made by subsection (c) shall apply to buildings placed in service before, on, or after the date of the enactment of this Act. 206. Clarification of general public use requirement relating to veterans, etc (a) In general Paragraph (9) of section 42(g) of the Internal Revenue Code of 1986, as amended by section 205, is further amended by adding at the end the following flush language: Any veteran of the Armed Forces shall be treated as a member of a specified group under a Federal program for purposes of subparagraph (B). . (b) Qualified residential rental projects Paragraph (2) of section 142(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (F) Clarification of general public use requirement A unit shall not fail to meet the general public use requirement solely because of occupancy restrictions or preferences, if such restrictions or preferences meet the general public use requirement of section 42. . (c) Effective dates (1) In general The amendment made by subsection (a) shall apply to buildings placed in service before, on, or after the date of the enactment of this Act. (2) Qualified residential rental projects The amendment made by subsection (b) shall apply to bonds issued before, on, or after the date of the enactment of this Act. III Credit rate and other rules relating to credit eligibility and determination 301. Minimum credit rate (a) In general Subsection (b) of section 42 of the Internal Revenue Code of 1986 is amended— (1) by redesignating paragraph (3) as paragraph (4), and (2) by inserting after paragraph (2) the following new paragraph: (3) Minimum credit rate In the case of any new or existing building to which paragraph (2) does not apply and which is placed in service by the taxpayer after December 31, 2018, the applicable percentage shall not be less than 4 percent. . (b) Effective date The amendments made by this section shall apply to buildings which receive