with disabilities (a) In general Paragraph (1) of section 42(m) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (E) Projects designated to serve households with people with disabilities (i) In general The qualified allocation plan shall ensure that, with respect to any 3-year period, the applicable percentage is not less than 40 percent. (ii) Applicable percentage For purposes of this subparagraph, the applicable percentage is the ratio (expressed as a percentage) of— (I) the number of low-income units in all projects receiving an allocation of the housing credit dollar amount during such period which meet the requirements of subclause (I) of subsection (d)(5)(C)(i), to (II) the aggregate number of all low-income units in all projects receiving an allocation of the housing credit dollar amount during such period. (iii) Special rule For purposes of clause (ii)(I), any low-income unit which is part of a project which meets the requirements of both subclause (I) and subclause (II) of subsection (d)(5)(C)(i) shall be counted twice. . (b) Effective date The amendment made by this section shall apply to buildings which receive allocations of housing credit dollar amount or, in the case of projects financed by tax-exempt obligations as described in section 42(h)(4) of the Internal Revenue Code of 1986, which are first taken into account under section 146 of such Code, after the date of the enactment of this Act. 8. Resource Centers for the Low-Income Housing Tax Credit Program (a) Definitions In this section: (1) Center The term Center means a Resource Center established under subsection (b). (2) Program The term Program means a program established for allocating amount under section 42(h) of the Internal Revenue Code of 1986. (b) Establishment Each State housing finance agency shall establish and operate a Resource Center for the Low-Income Housing Tax Credit Program to support new applicants and recipients for the Program in the State by— (1) providing potential