is 50 percent, reduced by 10 percentage points for each year of the 5-year period referred to in paragraph (1)(A) which ends before the date of such sale. (3) Lien for repayment amount A neighborhood homes credit agency receiving an allocation under this section shall place a lien on each qualified residence that is built or rehabilitated as part of a qualified project for an amount such agency deems necessary to ensure potential repayment pursuant to paragraph (1)(A). (4) Waiver (A) In general The neighborhood homes credit agency may waive the repayment required under paragraph (1)(A) if the agency determines that making a repayment would constitute a hardship to the seller. (B) Hardship For purposes of subparagraph (A), with respect to the seller, a hardship may include— (i) divorce, (ii) disability, (iii) illness, or (iv) any other hardship identified by the neighborhood homes credit agency for purposes of this paragraph. (h) Other definitions and special rules For purposes of this section— (1) Neighborhood homes credit agency The term neighborhood homes credit agency means the agency designated by the governor of a State as the neighborhood homes credit agency of the State. (2) Qualified project The term qualified project means a project that a neighborhood homes credit agency certifies will build or substantially rehabilitate one or more qualified residences. (3) Determinations of family income Rules similar to the rules of section 143(f)(2) shall apply for purposes of this section. (4) Possessions treated as states The term State includes the District of Columbia and the possessions of the United States. (5) Special rules related to condominiums and cooperative housing corporations (A) Determination of development costs In the case of a qualified residence described in clause (ii) or (iii) of subsection (c)(1)(A), the reasonable development costs and eligible development costs of such qualified residence shall be an amount equal to such costs, respectively, of the entire condominium or cooperative housing