(i)(6)(B)(i), and (k)(1) of section 469 of such Code are each amended by inserting or 42A after 42 . (5) The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 42 the following new item: Sec. 42A. Middle-income housing credit. . (g) Effective date The amendments made by this section shall apply to buildings placed in service after December 31, 2023, in taxable years ending after such date.