Pyrrhotite remediation The requirement of subsection (c)(1)(C) shall not apply to a qualified rehabilitation under this subsection of a qualified residence that is documented by an engineer’s report and core testing to have a foundation that is adversely impacted by pyrrhotite or other iron sulfide minerals. (j) Regulations The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this section, including regulations that prevent avoidance of the rules, and abuse of the purposes, of this section. . (c) Credit allowed as part of general business credit Section 38(b) of the Internal Revenue Code of 1986, as amended by section 213, is amended by striking plus at the end of paragraph (41), by striking the period at the end of paragraph (42) and inserting , plus , and by adding at the end the following new paragraph: (43) the neighborhood homes credit determined under section 42B(a). . (d) Credit allowed against alternative minimum tax Section 38(c)(4)(B) of the Internal Revenue Code of 1986 is amended by redesignating clauses (iv) through (xii) as clauses (v) through (xiii), respectively, and by inserting after clause (iii) the following new clause: (iv) the credit determined under section 42B, . (e) Basis adjustments (1) Energy efficient home improvement credit Section 25C(g) of the Internal Revenue Code of 1986 is amended by adding after the first sentence the following new sentence: This subsection shall not apply for purposes of determining the eligible development costs or adjusted basis of any building under section 42B. . (2) Residential clean energy credit Section 25D(f) of such Code is amended by adding after the first sentence the following new sentence: This subsection shall not apply for purposes of determining the eligible development costs or adjusted basis of any building under section 42B. . (3) New energy efficient home credit Section 45L(e) of such Code is amended by inserting or for purposes of determining the eligible development costs or