reserve amounts which become available under subsection (d)(1)(C)(ii) will be used to reduce rental payments of eligible tenants or to address maintenance and repair needs in qualified buildings, including how such assistance will be allocated among eligible tenants and qualified buildings. (g) Qualified rental reduction agreement For purposes of this section— (1) In general The term qualified rental reduction agreement means, with respect to any building which is residential rental property (as defined in section 168(e)(2)(A)), a written, binding agreement between a rental reduction credit agency and the taxpayer which specifies— (A) the number of eligible units within such building for which a rental reduction credit amount is being allocated, (B) the credit period for such building, (C) the rental reduction credit amount allocated to such building (and dwelling units within such building) and the portion of such amount allocated to each month within the credit period under subsection (c)(2)(B), (D) the applicable percentage to be used in computing the qualified rental reduction amounts with respect to the building, (E) the method for determining the amount of rent which may be charged for eligible units within the building, and (F) whether— (i) the agency commits to entering into a new agreement with the taxpayer if the terms of the agreement have been met and sufficient new credit authority is available for such new agreement, and (ii) the taxpayer is required to accept such new agreement. (2) Tenant protections A qualified rental reduction agreement shall provide the following: (A) Non-displacement of non-eligible tenants A taxpayer receiving a rental reduction credit amount may not refuse to renew the lease of or evict (other than for good cause) a tenant of a unit who is not an eligible tenant at any time during the credit period and such unit shall not be treated as an eligible unit while such tenant resides there. (B) Only good cause evictions of eligible tenants A taxpayer receiving a rental reduction