25(e)(3)(B) is amended by striking second and inserting fourth . (b) Effective date The amendments made by this section shall apply to mortgage credit certificates with respect to which the limitation under section 25(d)(2)(A) of the Internal Revenue Code of 1986 is determined by reference to nonissued bond amounts (a defined in section 25(d)(2)(B) of such Code) relating to calendar years after December 31, 2022. 9. Extension of period to revoke election to issue mortgage credit certificates (a) In general Section 25(c)(2) is amended by adding at the end the following: (C) Revocation of election to issue mortgage credit certificates (i) In general For purposes of any election made by an issuing authority under subparagraph (A)(ii) during any calendar year, such issuing authority may subsequently elect to reduce the nonissued bond amount (as defined in subsection (d)(2)(B)) for such calendar year, provided that such election is made not later than the end of the succeeding calendar year. (ii) Coordination with private activity bond carryforward limitation Under rules established by the Secretary, nothing in clause (i) shall be construed to permit an issuing authority to issue bonds under section 146(f)(3) for a calendar year after the close of the period prescribed for issuing such bonds under such section. . (b) Effective date The amendment made by this section shall apply to elections made by an issuing authority under section 25(c)(2)(A)(ii) of the Internal Revenue Code of 1986 after December 31, 2023. 10. Adjustment of public notice requirement (a) In general Section 25(e)(5) is amended by striking 90 days and inserting 30 days . (b) Effective date The amendments made by this section shall apply to notices provided after December 31, 2023. 11. Elimination of lender reporting requirement (a) In general Section 25(g) is amended— (1) by striking each person who makes a loan which is a certified indebtedness amount under any mortgage credit certificate and inserting each person who issues a mortgage credit