; and (3) by inserting after paragraph (37) the following new paragraph: (38) to the extent provided in section 42A(i)(8), and . (d) Treatment under base erosion minimum tax Section 59A(b)(4) of he Internal Revenue Code of 1986 is amended by redesignating subparagraphs (B) and (C) as subparagraphs (C) and (D), respectively, and by inserting after subparagraphs (A) the following new subparagraph: (B) the middle-income housing credit determined under section 42A(a), . (e) Conforming amendments relating to low-Income housing tax credit Section 42(n) of the Internal Revenue Code of 1986 is amended— (1) by striking regulations in the matter preceding paragraph (1), (2) by inserting regulations before dealing with in paragraph (1), (3) by inserting regulations before providing in paragraphs (2) and (4), (4) by inserting regulations before preventing in paragraph (3), (5) by striking and at the end of paragraph (3), (6) by striking the period at the end of paragraph (4) and inserting , and , and (7) by adding at the end the following new paragraph: (5) in consultation with the Secretary of Housing and Urban Development, regulations or guidance to promote uniform definitions and to streamline requirements for with respect to qualified low-income buildings which receive funding from programs administrated by the Department of Housing and Urban Development, including programs authorized by Native American Housing Assistance and Self-Determination Act of 1996. . (f) Conforming amendments (1) Section 45L(e) of the Internal Revenue Code of 1986 is amended by inserting or 42A after 42 . (2) Section 50(c)(3)(C) of such Code is amended by inserting or 42A after 42 . (3) Section 55(c)(1) of such Code is amended by inserting 42A(j), before 45(e)(11)(C) . (4) Subsections (i)(3)(C), (i)(6)(B)(i), and (k)(1) of section 469 of such Code are each amended by inserting or 42A after 42 . (5) The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section