; (2) by striking the period at the end of paragraph (32) and inserting , plus ; and (3) by adding at the end the following new paragraph: (33) the manufactured home community sale credit determined under section 45T(a). . (c) Conforming amendments (1) Subsection (c) of section 196 of the Internal Revenue Code of 1986 is amended— (A) by striking and at the end of paragraph (13); (B) by striking the period at the end of paragraph (14) and inserting , and ; and (C) by adding at the end the following new paragraph: (15) the manufactured home community sale credit determined under section 45T(a). . (2) The table of sections for subpart D of part IV of subchapter A of chapter 1 of such the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Sec. 45T. Manufactured home community sale to residents or nonprofit entity. . (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019.