plan means any plan which— (A) sets forth the selection criteria to be used to prioritize qualified projects for allocations of State neighborhood homes credit dollar amounts, including— (i) the need for new or substantially rehabilitated owner-occupied homes in the area addressed by the project, (ii) the expected contribution of the project to neighborhood stability and revitalization, (iii) the capability of the project sponsor, and (iv) the likelihood the project will result in long-term homeownership, and (B) has been made available for public comment. (i) Possessions treated as states For purposes of this section, the term State includes the District of Columbia and a possession of the United States. (j) Repayment (1) In general If a residence is sold during the 5-year period beginning on the date of the qualified completion event described in subsection (a) with respect to such residence, the seller shall transfer an amount equal to the repayment amount from the amount realized on such sale to the relevant neighborhood homes credit agency to be used to stabilize or revitalize qualified census tracts (determined without regard to paragraphs (1)(B) and (2) of subsection (e)). (2) Repayment amount For purposes of paragraph (1), the repayment amount is an amount equal to 50 percent of the gain from such resale, reduced by 20 percent for each year of the 5-year period referred to in paragraph (1) which ends before the date of the sale referred to in paragraph (1). (3) Lien for repayment amount A neighborhood homes credit agency receiving an allocation under this section shall place a lien on each residence that is built or rehabilitated as part of a qualified project for the greatest amount that could be required to be paid under this subsection to such agency. (4) Denial of deductions if converted to rental housing If, during the 5-year period beginning on the date of the qualified completion event described in subsection (a), an individual who owns a residence fails to use such residence as such individual’s