. (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2023. 8. Public display of tenant’s rights and complaint line (a) Required display An owner of a multifamily housing project which qualifies for assistance within the jurisdiction of the Department (as such term is defined in section 102(m) of the Department of Housing and Urban Reform Act of 1989 (42 U.S.C. 3545 (m)) shall display, at all times and in clear and conspicuous location on each floor of such project that contains any dwelling unit, a written notice that includes— (1) a statement describing the rights under Federal law afforded to tenants of the project