amended— (1) by redesignating subparagraphs (A) and (B) as clauses (i) and (ii), respectively, and by moving such clauses (as so redesignated) 2 ems to the right, (2) by striking The term and inserting the following: (A) In general The term , and (3) by adding at the end the following: (B) Inflation adjustment (i) In general In the case of any calendar year beginning after 2024, the $50,000 amount in subparagraph (A) shall be increased by an amount equal to— (I) such dollar amount, multiplied by (II) the cost-of-living adjustment determined under section 1(f)(3) for such calendar year, determined by substituting 2023 for 2016 in subparagraph (A)(ii) thereof. (ii) Rounding If any increase under clause (i) is not a multiple of $100, such increase shall be rounded to the nearest multiple of $100. . (c) Effective dates The amendments made by this section shall apply to loans made after the last day of the calendar year which includes the date of the enactment of this Act. 6. Revision of recapture tax for mortgage revenue bonds (a) In general Subparagraph (C) of section 143(m)(4) is amended to read as follows: (C) Holding period percentage (i) In general The term holding period percentage means the percentage determined in accordance with the following table: If the disposition occurs during a year after the testing date which is: The holding period percentage is: The 1st such year 20 The 2nd such year 40 The 3rd such year 60 The 4th such year 80 The 5th such year 100. (ii) Retirements of indebtedness If the Federally-subsidized indebtedness is completely repaid during any year of the 4-year period beginning on the testing date, the holding period percentage for succeeding years shall be zero. . (b) Conforming amendments (1) Section 143(m)(2)(B) is amended by striking 9 years and inserting 5 years . (2) Section 143(m)(7)(B)(ii) is amended by striking 9-year period and inserting 5-year period . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2024. 7.