; and (4) any other information, including the identification of the person filing the report, that the Secretary determines is necessary. (c) Regulations Not later than 180 days after the date of enactment of this section, the Secretary shall promulgate regulations carrying out this section. . (b) Technical and conforming amendment The table of sections for chapter 53 of title 31, United States Code, is amended by adding at the end the following: 5337. Reports on applicable residential property. . (c) List of top 15 largest metropolitan statistical areas Not less frequently than every 5 years, the Director of the Office of Management and Budget shall update the list of the 15 largest metropolitan statistical areas by population. 3. Increased withholding on sale disposition of certain United States real property interests (a) In general Section 1445 of the Internal Revenue Code of 1986 is amended by redesignating subsection (f) as subsection (g) and by inserting after subsection (e) the following new subsection: (f) Special rule for certain dispositions of residential real property (1) In general In the case of the disposition of any applicable residential property, subsection (a) shall be applied by substituting 30 percent for 15 percent . (2) Applicable residential property For purposes of this subsection, the term applicable residential property means any interest which— (A) is an interest described in section 897(c)(1)(A)(i), and (B) is an interest in residential real property. . (b) Effective date The amendments made by subsection (a) shall apply to dispositions after the date which is 60 days after the date of the enactment of this Act. 4. Increase in low-income housing tax credit State ceiling (a) In general Section 42(h)(3)(C) of the Internal Revenue Code of 1986 is amended by striking plus at the end of clause (iii), by striking the period at the end of clause (iv) and inserting , plus , and by inserting after clause (iv) the following: (v) the qualified single-family housing amount determined under