amount referenced in clause (ii)(I) was paid for the acquisition of the building. . (3) Conforming amendments Section 42(d)(2)(D)(i) of such Code is amended— (A) by striking for subparagraph (B) in the heading, and (B) by striking subparagraph (B) in the matter preceding subclause (I) and inserting subparagraph (B)(ii) or (C)(ii) . (b) Modification of placed in service rule Section 42(d)(2)(B)(iii) of such Code is amended to read as follows: (iii) the building was not owned by the taxpayer or by any person related (as of the date of acquisition by the taxpayer) to the taxpayer at any time during the 5-year period ending on the date of acquisition by the taxpayer, and . (c) Effective date The amendments made by this section shall apply to buildings placed in service after December 31, 2018.