building to be financially feasible as part of a qualified low-income housing project, subparagraph (B) shall not apply to the portion of such building which is comprised of such units, and the eligible basis of such portion of the building shall be 150 percent of such basis determined without regard to this subparagraph. . (c) Effective date The amendments made by this section shall apply to allocations, and determinations, of housing credit dollar amount after December 31, 2023.