property) which, during at least 5 days during any calendar year, is used as a stadium or arena for professional sports exhibitions, games, or training. (vii) Disqualified residential rental property The term disqualified residential rental property means any residential rental property unless 50 percent or more of the residential units of such property are both rent-restricted (within the meaning of section 42(g)(2)) and occupied by individuals whose income is 50 percent or less of area median income. . (2) Effective date The amendments made by this subsection shall take effect as if included in section 13823 of Public Law 115–97 . (d) Treatment of leased property (1) In general Section 1400Z–2(d)(2)(D)(i)(I) of the Internal Revenue Code of 1986 is amended by inserting or under a lease (other than a lease from a related person) entered into after December 31, 2017, after December 31, 2017, . (2) Effective date The amendment made by this subsection shall take effect as if included in section 13823 of Public Law 115–97 . (e) Correction relating to original use of qualified opportunity zone business property (1) In general Section 1400Z–2(d)(2)(D)(i)(II) of the Internal Revenue Code of 1986 is amended by striking in the qualified opportunity zone . (2) Effective date The amendment made by this subsection shall take effect as if included in section 13823 of Public Law 115–97 . (f) Modification of determination of substantial improvement of qualified opportunity zone business property (1) In general Section 1400Z–2(d)(2)(D)(ii) of the Internal Revenue Code of 1986 is amended by inserting (including land) after adjusted basis of such property . (2) Effective date The amendment made by this subsection shall take effect as if included in section 13823 of Public Law 115–97 . 6. Public list of qualified opportunity funds The Secretary of the Treasury (or the Secretary's delegate) shall maintain and make publicly available on the internet and at the offices of the Internal Revenue Service— (1) a list of investment