apply to any building some portion of which, or of the land on which the building is located, is financed by an obligation which is described in section 42(h)(4)(A) and which is part of an issue the issue date of which is after December 31, 2023. 202. Increases in State allocations (a) In general Clause (ii) of section 42(h)(3)(C) of the Internal Revenue Code is amended— (1) by striking $1.75 in subclause (I) and inserting the per capita amount , and (2) by striking $2,000,000 in subclause (II) and inserting the minimum amount . (b) Per capita amount