; (K) the low income housing tax credit program under section 42 of the Internal Revenue Code of 1986 ( 26 U.S.C. 42 ); (L) the program for rural housing vouchers under section 542 of the Housing Act of 1949 ( 42 U.S.C. 1490r ); and (M) the program for assistance from the Housing Trust Fund established under section 1338 of the Federal Housing Enterprises Financial Safety and Soundness Act of 1992 ( 12 U.S.C. 4568 ). (2) Owner The term owner means, with respect to a dwelling unit assisted under a covered federally assisted housing program— (A) in the case of a dwelling unit assisted under a program specified in subparagraph (A) or (B)(1) of paragraph (1) of this subsection, the public housing agency that owns or operates such unit or provides rental assistance with respect to such unit, as applicable; or (B) in the case of a dwelling unit assisted under any other covered federally assisted housing program, the private person or entity having the legal right to lease such unit. . (2) Effective date The amendments made by paragraph (1) shall apply with respect to assistance provided on or after the expiration of the 90-day period beginning on the date of the enactment of this Act.