such building, (2) requires that the amounts in such fund be spent entirely during the extended use period, and provides for the manner in which such spending will be distributed across such period, (3) requires the designation of 1 or more individuals to engage tenants regarding and coordinate delivery of qualified supportive services, (4) requires the maintenance of an appropriate certification, as determined by the Secretary after consultation with housing credit agencies, for qualified supportive services, subject to recertification at least once every 5 years, (5) requires appropriate annual reporting to the housing credit agency on expenditures and outcomes, as determined by such agency, and (6) is binding on all successors in ownership of such building. (f) Recapture of qualified supportive housing reserve amounts (1) In general If the owner of a qualified low-income building is determined to be noncompliant with the extended supportive services commitment or extended low-income housing commitment with respect to such building, any remaining amounts in the qualified supportive housing reserve fund with respect to such building shall be transferred to the housing credit agency. (2) Use of repayments A housing credit agency shall use any amount received pursuant to paragraph (1) only for purposes of qualified low-income buildings. (g) Special rules (1) In general Notwithstanding any other provision of this section, no credit shall be allowed under this section for any taxable year with respect to any qualified low-income building unless— (A) the building has received an allocation of the low-income housing credit under section 42 by a housing credit agency which is approved by the governmental unit (in accordance with rules similar to the rules of section 147(f)(2) (other than subparagraph (B)(ii) thereof)) of which such agency is a part, (B) the housing credit agency sets forth selection criteria to determine appropriate, evidence-based supportive services and provides a procedure that the agency (or an