a credit under this section by reason of a transfer of an amount of credit under subparagraph (A) with respect to a smaller project shall be treated as the taxpayer with respect to the smaller project for purposes of section 50. (E) Information reporting The transferor and the transferee shall each make such reports regarding the transfer of an amount of credit under paragraph (A) and containing such information as the Secretary may require. The reports required by this subsection shall be filed at such time and in such manner as may be required by the Secretary. (F) Regulations The Secretary shall prescribe regulations or other guidance to carry out this paragraph. . (b) Effective date The amendments made by this section shall apply to periods after the date of the enactment of this Act. 4. Increasing the type of buildings eligible for rehabilitation (a) In general Section 47(c)(1)(B)(i)(I) of the Internal Revenue Code of 1986 is amended by inserting 50 percent of before the adjusted basis . (b) Effective date The amendment made by subsection (a) shall apply to taxable years beginning after the date of the enactment of this Act. 5. Elimination of rehabilitation credit basis adjustment (a) In general Section 50(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (6) Exception for rehabilitation credit In the case of the rehabilitation credit, paragraph (1) shall not apply. . (b) Treatment in case of credit allowed to lessee Section 50(d) of such Code is amended by adding at the end the following: In the case of the rehabilitation credit, paragraph (5)(B) of the section 48(d) referred to in paragraph (5) of this subsection shall not apply. . (c) Effective date The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act. 6. Modifications regarding certain tax-exempt use property (a) In general Section 47(c)(2)(B)(v) of the Internal Revenue Code of 1986 is amended by adding at the end the following new