an annual inspection, the Department of Housing and Urban Development shall ensure that any and all individual units requested to be inspected by tenants are included as part of the composite score of the property. 13. Denial of depreciation deduction for properties with failed NSPIRE inspections (a) In general Section 167 of the Internal Revenue Code of 1986 is amended by redesignating subsection (i) as subsection (j) and by inserting after subsection (h) the following: (i) Disallowance of depreciation deduction for property which fails national standards for the physical inspection of real estate (1) In general Except as provided in paragraph (2), no depreciation deduction shall be allowed under this section (and no depreciation or amortization deduction shall be allowed under any other provision of this subtitle) to the taxpayer for the taxable year with respect to any property described in section 168(e)(2)(A)(i) which fails an NSPIRE inspection during the taxable year. (2) Exceptions (A) In general No deduction shall be denied under paragraph (1) in the case of a health or safety violation which causes a property to fail an NSPIRE inspection if either— (i) such violation is cured within 90 days of the date of a failed inspection, or (ii) the inspector finds sufficient evidence that such violation was caused by the tenant and not by the owner or management of the property. (B) Extension of time to cure The Secretary of Health and Human Services may provide 30-day extensions of the 90-day period described in subparagraph (A)(i) on a case-by-case basis and communicate such extensions to the Secretary of the Treasury. (3) NSPIRE inspection The term NSPIRE inspection means any housing inspection required under the National Standards for the Physical Inspection of Real Estate of the Real Estate Assessment Center of the Department of Housing and Urban Development. (4) Increased duration for disallowance in the case of multiple failed inspections In the case of a property which fails two consecutive NSPIRE