; and (iv) is made available for first occupancy on or after the date that is 1 year after the date of enactment of this Act. (B) Federal financial assistance The term Federal financial assistance means— (i) any assistance that is provided or otherwise made available by the Secretary of Housing and Urban Development or the Secretary of Veterans Affairs, or under any program or activity of the Department of Housing and Urban Development or the Department of Veterans Affairs, through any grant, loan, contract, or any other arrangement, on or after the date that is 1 year after the date of enactment of this Act, including— (I) a grant, a subsidy, or any other funds; (II) service provided by a Federal employee; (III) real or personal property or any interest in or use of such property, including— (aa) a transfer or lease of the property for less than the fair market value or for reduced consideration; and (bb) proceeds from a subsequent transfer or lease of the property if the Federal share of the fair market value is not returned to the Federal Government; (IV) any— (aa) tax credit; or (bb) mortgage or loan guarantee or insurance; and (V) community development funds in the form of an obligation guaranteed under section 108 of the Housing and Community Development Act of 1974 ( 42 U.S.C. 5308 )