residence, (bb) under the care and placement responsibility of the State agency responsible for administering a plan under part B or part E of title IV of the Social Security Act, or (cc) an unaccompanied youth (within the meaning of section 725(6) of the McKinney-Vento Homeless Assistance Act ( 42 U.S.C. 11434a(6) )) or a homeless child or youth (within the meaning of section 725(2) of such Act ( 42 U.S.C. 11434a(2) )). For purposes of subclause (VI), an individual is or has been a victim of human trafficking if such individual was subjected to an act or practice described in paragraph (11) or (12) of section 103 of the Trafficking Victims Protection Act of 2000. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2023. 204. Tenant voucher payments taken into account as rent for certain purposes (a) In general Subparagraph (B) of section 42(g)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new sentence: In the case of a project with respect to which the taxpayer elects the requirements of subparagraph (C) of paragraph (1), or the portion of a project to which subsection (d)(5)(C) applies, clause (i) shall not apply with respect to any tenant-based assistance (as defined in section 8(f)(7) of the United States Housing Act of 1937 ( 42 U.S.C. 1437f(f)(7) )). . (b) Effective date The amendments made by this section shall apply to rent paid in taxable years beginning after December 31, 2023. 205. Requirement that low-income housing credit-supported housing protect victims of domestic abuse (a) In general Subparagraph (B) of section 42(h)(6) of the Internal Revenue Code of 1986 is amended by striking and at the end of clause (v), by striking the period at the end of clause (vi) and inserting , and , and by adding at the end the following new clause: (vii) which— (I) prohibits the refusal to lease to, or termination of a lease by, a person solely on the basis of criminal activity directly relating to domestic