in lieu of such credit under section 6434. . (2) Income disregarded for alternative minimum taxable income Section 56(a) of such Code is amended by adding at the end the following: (8) Section 92 not applicable Section 92 (relating to inclusion in income of renters credit) shall not apply. . (3) Conforming amendment The table of sections for part II of subchapter B of chapter 1 of such Code is amended by adding at the end the following new item: Sec. 92. Inclusion in income of renters credit and payments. . (d) Administrative fees No provision of, or amendment made by, this Act shall be construed to prevent a rental reduction credit agency of a State from imposing fees to cover its costs or from levying any such fee on a taxpayer applying for or receiving a rental reduction credit amount. (e) Other conforming amendments (1) Section 6211(b)(4) of the Internal Revenue Code of 1986 is amended by inserting 36C (including any related payment under section 6434), after 36B, . (2) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting 36C (including any related payment under section 6434), after 36B, . (3) The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36B the following new item: Sec. 36C. Renters credit. . (f) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2022. 213. Middle-income housing tax credit (a) In general Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 42 the following new section: 42A. Middle-income housing credit (a) In general For purposes of section 38, the amount of the middle-income housing credit determined under this section for any taxable year in the credit period shall be an amount equal to— (1) the applicable percentage, of (2) the qualified basis of each qualified middle-income building. (b) Applicable