; limitation on acquisition basis. Sec. 303. Certain relocation costs taken into account as rehabilitation expenditures. Sec. 304. Repeal of qualified census tract population cap. Sec. 305. Determination of community revitalization plan to be made by housing credit agency. Sec. 306. Prohibition of local approval and contribution requirements. Sec. 307. Increase in credit for certain projects designated to serve extremely low-income households. Sec. 308. Increase in credit for bond-financed projects designated by State agency. Sec. 309. Elimination of basis reduction for low-income housing properties energy efficient commercial building deduction. Sec. 310. Restriction of planned foreclosures. Sec. 311. Increase of population cap for difficult development areas. Sec. 312. Increased cost oversight and accountability. Sec. 313. Tax-exempt bond financing requirement. Title IV—Reforms relating to Native American assistance Sec. 401. Selection criteria under qualified allocation plans. Sec. 402. Inclusion of Indian areas as difficult development areas for purposes of certain buildings. Title V—Reforms relating to rural assistance Sec. 501. Inclusion of rural areas as difficult development areas. Sec. 502. Uniform income eligibility for rural projects. Title VI—Exempt facility bonds Sec. 601. Revision and clarification of the treatment of refunding issues. Title VII—Affordable housing tax credit Sec. 701. Affordable housing tax credit. Title VIII—Data and Transparency Sec. 801. Sense of Congress. I Reform of State allocation formulas 101. Increases in State allocations (a) In general Clause (ii) of section 42(h)(3)(C) of the Internal Revenue Code is amended— (1) in subclause (I), by striking $1.75 and inserting the per capita amount , and (2) in subclause (II), by striking $2,000,000 and inserting the minimum amount . (b) Per capita amount