Within 6 months of the date of the enactment of this Act, the Secretary of the Treasury, the Secretary of Housing and Urban Development, the Deputy Under Secretary for Rural Development of the Department of Agriculture, and the Director of the Office of Management and Budget shall collaborate to produce a cost-benefit analysis of providing tax incentives, including the non-recognition of capital gains, to the owners of vacant or under-utilized commercial real estate in exchange for selling these properties to State, local, or tribal housing finance agencies for conversion to affordable rental housing for low-income residents, including shelters for the homeless. 212. Renters credit (a) In general Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 36B the following new section: 36C. Renters credit (a) Allowance of credit (1) In general There shall be allowed as a credit against the tax imposed by this subtitle for any taxable year an amount equal to the sum of the amounts determined under paragraph (2) for all qualified buildings with a credit period which includes months occurring during the taxable year. (2) Qualified building amount The amount determined under this paragraph with respect to any qualified building for any taxable year shall be an amount equal to the lesser of— (A) the aggregate qualified rental reduction amounts for all eligible units within such building for months occurring during the taxable year which are within the credit period for such building, or (B) the rental reduction credit amount allocated to such building for such months. (3) Qualified building For purposes of this section— (A) In general The term qualified building means any building which is residential rental property (as defined in section 168(e)(2)(A)) of the taxpayer with respect to which— (i) a rental reduction credit amount has been allocated by a rental reduction credit agency of a State, and (ii) a qualified rental reduction agreement is in