; and (ii) the manufactured housing community cooperative or corporation subjected to sale or exchange is given 90 days to initiate the application process of securing financing to purchase the manufactured housing community. (B) Tax penalty The tax penalty described in this subparagraph for any taxable year is an amount equal to 15 percent of the qualified gain received by the taxpayer during the taxable year. (d) Technical assistance and capacity buildings grants (1) In general The Secretary shall award grants to organizations described in section 501(c)(3) of the Internal Revenue Code and exempt from taxation under section 501(a) of such Code that are actively engaged in supporting affordable housing and resident-owned manufactured housing communities. (2) Appropriations There is authorized to be appropriated $10,000,000 for each of fiscal years 2021 to 2030 to carry out this subsection. 107. No cause evictions (a) Definitions In this section: (1) Landlord The term landlord — (A) means the owner, lessor, or sublessor of a residence; and (B) includes an individual who is authorized by an owner, lessor, or sublessor of a residence to— (i) manage the residence; or (ii) enter into a lease agreement for the residence. (2) Residence The term residence — (A) means a non-commercial— (i) plot of real property; or (ii) dwelling; and (B) includes— (i) a tiny home that has not more than 400 square feet of living space; (ii) an accessory dwelling unit; (iii) an apartment; and (iv) a manufactured home on a plot of real property leased from the landlord. (3) Tenant The term tenant means an individual who— (A) is not less than 18 years of age; and (B) has leased a residence for not fewer than 6 months. (b) Prohibition Subject to subsection (e), a landlord may not evict a tenant from a residence, unless— (1) there is not less than one just cause for the eviction under subsection (c)