this section shall apply to buildings with respect to which housing credit dollar amounts are allocated after December 31, 2023. (2) Bond-financed projects In the case of 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) of the Internal Revenue Code of 1986, the amendments made by this section shall apply to any such building financed by such an obligation which is part of an issue the issue date of which is after December 31, 2023.