ert T. Stafford Disaster Relief and Emer-
gency Assistance Act. 
‘‘(B) APPLICABLE AREA.—The term ‘appli-
cable area’ means— 
‘‘(i) in the case of a metropolitan cen-
sus tract, the metropolitan area in which 
such census tract is located, and 
‘‘(ii) in the case of a census tract 
other than a census tract described in 
clause (i), the State. 
‘‘(d) AFFORDABLE SALE.—For purposes of this sec-
tion— 
‘‘(1) IN GENERAL.—The term ‘affordable sale’ 
means a sale to a qualified homeowner of a qualified 
residence that the neighborhood homes credit agency 
certifies as meeting the standards promulgated 
under subsection (f)(1)(D) for a price that does not 
exceed— 
‘‘(A) in the case of any qualified residence 
not described in subparagraph (B), (C), or (D), 
the amount equal to the product of 4 multiplied 
by the median family income for the applicable 
area (as determined pursuant to the most re-
cent census data available as of the date of the 
contract for such sale), 
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‘‘(B) in the case of a house comprised of 
2 residential units, 125 percent of the amount 
described in subparagraph (A), 
‘‘(C) in the case of a house comprised of 
3 residential units, 150 percent of the amount 
described in subparagraph (A), or 
‘‘(D) in the case of a house comprised of 
4 residential units, 175 percent of the amount 
described in subparagraph (A). 
‘‘(2) 
QUALIFIED
HOMEOWNER.—The 
term 
‘qualified homeowner’ means, with respect to a 
qualified residence, an individual— 
‘‘(A) who owns and uses such qualified res-
idence as the principal residence of such indi-
vidual, and 
‘‘(B) whose family income (determined as 
of the date that a binding contract for the af-
fordable sale of such residence is entered into) 
is 140 percent or less of the median family in-
come for the applicable area in which the quali-
fied residence is located. 
‘‘(e) CREDIT CEILING AND ALLOCATIONS.— 
‘‘(1) CREDIT LIMITED BASED ON ALLOCATIONS 
TO QUALIFIED PROJECTS.— 
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‘‘(A) IN
GENERAL.—The credit allowed 
under subsection (a) to any taxpayer for any 
taxable year with respect to one or more quali-
fied residences which are part of the same 
qualified project shall not exceed the excess (if 
any) of— 
‘‘(i) the amount allocated by the 
neighborhood homes credit agency under 
this paragraph to such taxpayer with re-
spect to such qualified project, over 
‘‘(ii) the aggregate amount of credit 
allowed under subsection (a) to such tax-
payer with respect to qualified residences 
which are a part of such qualified project 
for all prior taxable years. 
‘‘(B) DEADLINE
FOR
COMPLETION.—No 
credit shall be allowed under subsection (a) 
with respect to any qualified residence unless 
the affordable sale of such residence is during 
the 5-year period beginning on the date of the 
allocation to the qualified project of which such 
residence is a part (or, in the case of a qualified 
residence to which subsection (i) applies, the re-
habilitation of such residence is completed dur-
ing such 5-year period). 
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‘‘(2) LIMITATIONS ON ALLOCATIONS TO QUALI-
FIED PROJECTS.— 
‘‘(A) ALLOCATIONS
LIMITED
BY
STATE 
NEIGHBORHOOD HOMES CREDIT CEILING.—The 
aggregate amount allocated to taxpayers with 
respect to qualified projects by the neighbor-
hood homes credit agency of any State for any 
calendar year shall not exceed the State neigh-
borhood homes credit amount of such State for 
such calendar year. 
‘‘(B) SET-ASIDE FOR CERTAIN PROJECTS 
INVOLVING QUALIFIED NONPROFIT ORGANIZA-
TIONS.—Rules similar to the rules of section 
42(h)(5) shall apply for purposes of this sec-
tion. 
‘‘(3) DETERMINATION
OF
STATE
NEIGHBOR-
HOOD HOMES CREDIT CEILING.— 
‘‘(A) IN GENERAL.—The State neighbor-
hood homes credit amount for a State for a cal-
endar year is an amount equal to the sum of— 
‘‘(i) the greater of— 
‘‘(I) the product of $7, multiplied 
by the State population (determined 
in accordance with section 146(j)), or 
‘‘(II) $9,000,000, and 
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‘‘(ii) any amount previously allocated 
to any taxpayer with respect to any quali-
fied project by the neighborhood homes 
credit agency of such State which can no 
longer be allocated to any qualified resi-
dence because the 5-year period described 
in paragraph (1)(B) expires during cal-
endar year. 
‘‘(B) 3-YEAR CARRYFORWARD OF UNUSED 
LIMITATION.—The State neighborhood homes 
credit amount for a State for a calendar year 
shall be increased by the excess (if any) of the 
State neighborhood homes credit amount for 
such State for the preceding calendar year over 
the aggregate amount allocated by the neigh-
borhood homes credit agency of such State dur-
ing such preceding calendar year. Any amount 
carried forward under the preceding sentence 
shall not be carried past the third calendar year 
after the calendar year in which such credit 
amount originally arose, determined on a first- 
in, first-out basis. 
‘‘(f) RESPONSIBILITIES OF NEIGHBORHOOD HOMES 
CREDIT AGENCIES.— 
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‘‘(1) IN GENERAL.—Notwithstanding subsection 
(e), the State neighborhood homes credit dollar 
amount shall be zero for a calendar year unless the 
neighborhood homes credit agency of the State— 
‘‘(A) allocates such amount pursuant to a 
qualified allocation plan of the neighborhood 
homes credit agency, 
‘‘(B) allocates not more than 20 percent of 
amounts allocated in the previous year (or for 
allocations made in 2025, not more than 20 
percent of the neighborhood homes credit ceil-
ing for such year) to projects with respect to 
qualified residences which— 
‘‘(i) are located in census tracts de-
scribed 
in 
subsection 
(c)(2)(A)(iii), 
(c)(2)(A)(iv), (i)(5), or 
‘‘(ii) are not located in a qualified 
census tract but meet the requirements of 
subsection (i)(8), 
‘‘(C) promulgates standards with respect 
to reasonable qualified development costs and 
fees, 
‘‘(D) promulgates standards with respect 
to construction quality, 
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‘‘(E) in the case of any neighborhood 
homes credit agency which makes an allocation 
to a qualified project which includes any quali-
fied residence to which subsection (i) applies, 
promulgates standards with respect to pro-
tecting the owners of such residences, including 
the capacity of such owners to pay rehabilita-
tion costs not covered by the credit provided by 
this section and providing for the disclosure to 
such owners of their rights and responsibilities 
with respect to the rehabilitation of such resi-
dences, 
‘‘(F) submits to the Secretary (at such 
time and in such manner as the Secretary may 
prescribe) an annual report specifying— 
‘‘(i) the amount of the neighborhood 
homes credits allocated to each qualified 
project for the previous year, 
‘‘(ii) with respect to each qualified 
residence completed in the preceding cal-
endar year— 
‘‘(I) the census tract in which 
such qualified residence is located, 
‘‘(II) with respect to the qualified 
project that includes such qualified 
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residence, the year in which such 
project received an allocation under 
this section, 
‘‘(III) whether such qualified res-
idence was new, substantially rehabili-
tated and sold to a qualified home-
owner, or substantially rehabilitated 
pursuant to subsection (i), 
‘‘(IV) the eligible development 
costs of such qualified residence, 
‘‘(V) the amount of the neighbor-
hood homes credit with respect to 
such qualified residence, 
‘‘(VI) the sales price of such 
qualified residence, if applicable, and 
‘‘(VII) the family income of the 
qualified homeowner (expressed as a 
percentage of the applicable area me-
dian family income for the location of 
the qualified residence), and 
‘‘(iii) such other information as the 
Secretary may require, and 
‘‘(G) makes available to the general public 
a written explanation for any allocation of a 
neighborhood homes credit dollar amount which 
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is not made in accordance with established pri-
orities and selection criteria of the neighbor-
hood homes credit agency. 
Subparagraph (B) shall be applied by substituting 
‘40 percent’ for ‘20 percent’ each place it appears in 
the case of any State in which at least 45 percent 
of the State population resides outside metropolitan 
statistical areas (within the meaning of section 
143(k)(2)(B)) and less than 20 percent of the cen-
sus tracts located in the State are described in sub-
section (c)(2)(A)(i). 
‘‘(2) QUALIFIED ALLOCATION PLAN.—For pur-
poses of this subsection, the term ‘qualified alloca-
tion plan’ means any plan which— 
‘‘(A) sets forth the selection criteria to be 
used to prioritize qualified projects for alloca-
tions of State neighborhood homes credit dollar 
amounts, including— 
‘‘(i) the need for new or substantially 
rehabilitated owner-occupied homes in the 
area addressed by the project, 
‘‘(ii) the expected contribution of the 
project to neighborhood stability and revi-
talization, including the impact on neigh-
borhood residents, 
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‘‘(iii) the capability and prior perform-
ance of the project sponsor, and 
‘‘(iv) the likelihood the project will re-
sult in long-term homeownership, 
‘‘(B) has been made available for public 
comment, and 
‘‘(C) provides a procedure that the neigh-
borhood homes credit agency (or any agent or 
contractor of such agency) shall follow for pur-
poses of— 
‘‘(i) identifying noncompliance with 
any provisions of this section, and 
‘‘(ii) notifying the Internal Revenue 
Service of any such noncompliance of 
which the agency becomes aware. 
‘‘(g) REPAYMENT.— 
‘‘(1) IN GENERAL.— 
‘‘(A) SOLD DURING 5-YEAR PERIOD.—If a 
qualified residence is sold during the 5-year pe-
riod beginning immediately after the affordable 
sale of such qualified residence referred to in 
subsection (a), the seller shall transfer an 
amount equal to the repayment amount to the 
relevant neighborhood homes credit agency. 
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‘‘(B) USE OF REPAYMENTS.—A neighbor-
hood homes credit agency shall use any amount 
received pursuant to subparagraph (A) only for 
purposes of qualified projects. 
‘‘(2) REPAYMENT AMOUNT.—For purposes of 
paragraph (1)(A)— 
‘‘(A) 
IN
GENERAL.—The 
repayment 
amount is an amount equal to the applicable 
percentage of the gain from the sale to which 
the repayment relates. 
‘‘(B) 
APPLICABLE
PERCENTAGE.—For 
purposes of subparagraph (A), the applicable 
percentage is 50 percent, reduced by 10 per-
centage points for each year of the 5-year pe-
riod referred to in paragraph (1)(A) which ends 
before the date of such sale. 
‘‘(3) LIEN
FOR
REPAYMENT
AMOUNT.—A 
neighborhood homes credit agency receiving an allo-
cation under this section shall place a lien on each 
qualified residence that is built or rehabilitated as 
part of a qualified project for an amount such agen-
cy deems necessary to ensure potential repayment 
pursuant to paragraph (1)(A). 
‘‘(4) WAIVER.— 
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‘‘(A) IN
GENERAL.—The neighborhood 
homes credit agency may waive the repayment 
required under paragraph (1)(A) if the agency 
determines that making a repayment would 
constitute a hardship to the seller. 
‘‘(B) HARDSHIP.—For purposes of sub-
paragraph (A), with respect to the seller, a 
hardship may include— 
‘‘(i) divorce, 
‘‘(ii) disability, 
‘‘(iii) illness, or 
‘‘(iv) any other hardship identified by 
the neighborhood homes credit agency for 
purposes of this paragraph. 
‘‘(h) OTHER DEFINITIONS AND SPECIAL RULES.— 
For purposes of this section— 
‘‘(1) NEIGHBORHOOD
HOMES
CREDIT
AGEN-
CY.—The term ‘neighborhood homes credit agency’ 
means the agency designated by the governor of a 
State as the neighborhood homes credit agency of 
the State. 
‘‘(2) QUALIFIED PROJECT.—The term ‘qualified 
project’ means a project that a neighborhood homes 
credit agency certifies will build or substantially re-
habilitate one or more qualified residences. 
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‘‘(3) DETERMINATIONS OF FAMILY INCOME.— 
Rules similar to the rules of section 143(f)(2) shall 
apply for purposes of this section. 
‘‘(4) POSSESSIONS TREATED AS STATES.—The 
term ‘State’ includes the District of Columbia and 
the possessions of the United States. 
‘‘(5) SPECIAL RULES RELATED TO CONDOMIN-
IUMS AND COOPERATIVE HOUSING CORPORATIONS.— 
‘‘(A) DETERMINATION OF DEVELOPMENT 
COSTS.—In the case of a qualified residence de-
scribed in clause (ii) or (iii) of subsection 
(c)(1)(A), the reasonable development costs and 
eligible development costs of such qualified resi-
dence shall be an amount equal to such costs, 
respectively, of the entire condominium or coop-
erative housing property in which such qualified 
residence is located, multiplied by a fraction— 
‘‘(i) the numerator of which is the 
total floor space of such qualified resi-
dence, and 
‘‘(ii) the denominator of which is the 
total floor space of all residences within 
such property. 
‘‘(B) TENANT-STOCKHOLDERS OF COOPER-
ATIVE
HOUSING
CORPORATIONS
TREATED
AS 
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OWNERS.—In the case of a cooperative housing 
corporation (as such term is defined in section 
216(b)), a tenant-stockholder shall be treated 
as owning the house or apartment which such 
person is entitled to occupy. 
‘‘(6) RELATED PARTY SALES NOT TREATED AS 
AFFORDABLE SALES.— 
‘‘(A) IN GENERAL.—A sale between related 
persons shall not be treated as an affordable 
sale. 
‘‘(B) RELATED
PERSONS.—For purposes 
of this paragraph, a person (in this subpara-
graph referred to as the ‘related person’) is re-
lated to any person if the related person bears 
a relationship to such person specified in sec-
tion 267(b) or 707(b)(1), or the related person 
and such person are engaged in trades or busi-
nesses under common control (within the mean-
ing of subsections (a) and (b) of section 52). 
For purposes of the preceding sentence, in ap-
plying section 267(b) or 707(b)(1), ‘10 percent’ 
shall be substituted for ‘50 percent’. 
‘‘(7) INFLATION ADJUSTMENT.— 
‘‘(A) IN GENERAL.—In the case of a cal-
endar year after 2025, the dollar amounts in 
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subsections 
(b)(3)(A), 
(e)(3)(A)(i)(I), 
(e)(3)(A)(i)(II), and (i)(2)(C) shall each be in-
creased by an amount equal to— 
‘‘(i) such dollar amount, multiplied by 
‘‘(ii) the cost-of-living adjustment de-
termined under section 1(f)(3) for such 
calendar year by substituting ‘calendar 
year 2022’ for ‘calendar year 2016’ in sub-
paragraph (A)(ii) thereof. 
‘‘(B) ROUNDING.— 
‘‘(i) In the case of the dollar amounts 
in subsections (b)(3)(A) and (i)(2)(C), any 
increase under paragraph (1) which is not 
a multiple of $1,000 shall be rounded to 
the nearest multiple of $1,000. 
‘‘(ii) In the case of the dollar amount 
in subsection (e)(3)(A)(i)(I), any increase 
under paragraph (1) which is not a mul-
tiple of $0.01 shall be rounded to the near-
est multiple of $0.01. 
‘‘(iii) In the case of the dollar amount 
in subsection (e)(3)(A)(i)(II), any increase 
under paragraph (1) which is not a mul-
tiple of $100,000 shall be rounded to the 
nearest multiple of $100,000. 
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‘‘(8) REPORT.— 
‘‘(A) IN
GENERAL.—The Secretary shall 
annually issue a report, to be made available to 
the public, which contains the information sub-
mitted pursuant to subsection (f)(1)(F). 
‘‘(B) DE-IDENTIFICATION.—The Secretary 
shall ensure that any information made public 
pursuant to subparagraph (A) excludes any in-
formation that would allow for the identification 
of qualified homeowners. 
‘‘(9) LIST
OF
QUALIFIED
CENSUS
TRACTS.— 
The Secretary of Housing and Urban Development 
shall, for each year, make publicly available a list of 
qualified census tracts under— 
‘‘(A) on a combined basis, clauses (i) and 
(ii) of subsection (c)(2)(A), 
‘‘(B) clause (iii) of such subsection, and 
‘‘(C) subsection (i)(5)(A). 
‘‘(10) DENIAL OF DEDUCTIONS IF CONVERTED 
TO RENTAL HOUSING.—If, during the 5-year period 
beginning immediately after the affordable sale of a 
qualified residence referred to in subsection (a), an 
individual who owns a qualified residence (whether 
or not such individual was the purchaser in such af-
fordable sale) fails to use such qualified residence as 
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such individual’s principal residence for any period 
of time, no deduction shall be allowed for expenses 
paid or incurred by such individual with respect to 
renting, during such period of time, such qualified 
residence. 
‘‘(i) APPLICATION OF CREDIT WITH RESPECT TO 
OWNER-OCCUPIED REHABILITATIONS.— 
‘‘(1) IN GENERAL.—In the case of a qualified 
rehabilitation by the taxpayer of any qualified resi-
dence which is owned (as of the date that the writ-
ten binding contract referred to in paragraph (3) is 
entered into) by a specified homeowner, the rules of 
paragraphs (2) through (7) shall apply. 
‘‘(2) ALTERNATIVE CREDIT DETERMINATION.— 
In the case of any qualified residence described in 
paragraph (1), the neighborhood homes credit deter-
mined under subsection (a) with respect to such res-
idence shall (in lieu of any credit otherwise deter-
mined under subsection (a) with respect to such res-
idence) be allowed in the taxable year during which 
the qualified rehabilitation is completed (as deter-
mined by the neighborhood homes credit agency) 
and shall be equal to the least of— 
‘‘(A) the excess (if any) of— 
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‘‘(i) the amounts paid or incurred by 
the taxpayer for the qualified rehabilitation 
of the qualified residence to the extent that 
such amounts are certified by the neigh-
borhood homes credit agency (at the time 
of the completion of such rehabilitation) as 
meeting the standards specified pursuant 
to subsection (f)(1)(C), over 
‘‘(ii) any amounts paid to such tax-
payer for such rehabilitation, 
‘‘(B) 50 percent of the amounts described 
in subparagraph (A)(i), or 
‘‘(C) $50,000. 
‘‘(3) QUALIFIED REHABILITATION.— 
‘‘(A) IN GENERAL.—For purposes of this 
subsection, the term ‘qualified rehabilitation’ 
means a rehabilitation or reconstruction per-
formed pursuant to a written binding contract 
between the taxpayer and the specified home-
owner if the amount paid or incurred by the 
taxpayer in the performance of such rehabilita-
tion or reconstruction exceeds the dollar 
amount in effect under subsection (b)(3)(A). 
‘‘(B) APPLICATION OF LIMITATION TO EX-
PENSES
PAID
OR
INCURRED
AFTER
ALLOCA-
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TION.—A rule similar to the rule of section 
(b)(4) shall apply for purposes of this sub-
section. 
‘‘(4) SPECIFIED
HOMEOWNER.—For purposes 
of this subsection, the term ‘qualified homeowner’ 
means, with respect to a qualified residence, an indi-
vidual— 
‘‘(A) who owns and uses such qualified res-
idence as the principal residence of such indi-
vidual as of the date that the written binding 
contract referred to in paragraph (3) is entered 
into, and 
‘‘(B) whose family income (determined as 
of such date) does not exceed the median family 
income for the applicable area (with respect to 
the census tract in which the qualified residence 
is located). 
‘‘(5) ADDITIONAL CENSUS TRACTS IN WHICH 
OWNER-OCCUPIED RESIDENCES MAY BE LOCATED.— 
In the case of any qualified residence described in 
paragraph (1), the term ‘qualified census tract’ in-
cludes any census tract which— 
‘‘(A) meets the requirements of subsection 
(c)(2)(A)(i) without regard to subclause (III) 
thereof, and 
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‘‘(B) is designated by the neighborhood 
homes credit agency for purposes of this para-
graph. 
‘‘(6) MODIFICATION OF REPAYMENT REQUIRE-
MENT.—In the case of any qualified residence de-
scribed in paragraph (1), subsection (g) shall be ap-
plied by beginning the 5-year period otherwise de-
scribed therein on the date on which the qualified 
homeowner acquired such residence. 
‘‘(7) RELATED PARTIES.—Paragraph (1) shall 
not apply if the taxpayer is the owner of the quali-
fied residence described in paragraph (1) or is re-
lated (within the meaning of subsection (h)(6)(B)) 
to such owner. 
‘‘(8) PYRRHOTITE REMEDIATION.—The require-
ment of subsection (c)(1)(C) shall not apply to a 
qualified rehabilitation under this subsection of a 
qualified residence that is documented by an engi-
neer’s report and core testing to have a foundation 
that is adversely impacted by pyrrhotite or other 
iron sulfide minerals. 
‘‘(j) REGULATIONS.—The Secretary shall prescribe 
such regulations as may be necessary or appropriate to 
carry out the purposes of this section, including regula-
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tions that prevent avoidance of the rules, and abuse of 
the purposes, of this section.’’. 
(b) CREDIT ALLOWED AS PART OF GENERAL BUSI-
NESS CREDIT.—Section 38(b) of the Internal Revenue 
Code of 1986 is amended by striking ‘‘plus’’ at the end 
of paragraph (37), by striking the period at the end of 
paragraph (38) and inserting ‘‘, plus’’, and by adding at 
the end the following new paragraph: 
‘‘(39) the neighborhood homes credit deter-
mined under section 42A(a).’’. 
(c) CREDIT ALLOWED AGAINST ALTERNATIVE MIN-
IMUM TAX.—Section 38(c)(4)(B) of the Internal Revenue 
Code of 1986 is amended by redesignating clauses (iv) 
through (xii) as clauses (v) through (xiii), respectively, and 
by inserting after clause (iii) the following new clause: 
‘‘(iv) the credit determined under sec-
tion 42A,’’. 
(d) BASIS ADJUSTMENTS.— 
(1) ENERGY EFFICIENT HOME IMPROVEMENT 
CREDIT.—Section 25C(g) of the Internal Revenue 
Code of 1986 is amended by adding after the first 
sentence the following new sentence: ‘‘This sub-
section shall not apply for purposes of determining 
the eligible development costs or adjusted basis of 
any building under section 42A.’’. 
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(2) RESIDENTIAL
CLEAN
ENERGY
CREDIT.— 
Section 25D(f) of such Code is amended by adding 
after the first sentence the following new sentence: 
‘‘This subsection shall not apply for purposes of de-
termining the eligible development costs or adjusted 
basis of any building under section 42A.’’. 
(3) NEW ENERGY EFFICIENT HOME CREDIT.— 
Section 45L(e) of such Code is amended by inserting 
‘‘or for purposes of determining the eligible develop-
ment costs or adjusted basis of any building under 
section 42A’’ after ‘‘section 42’’. 
(e) EXCLUSION FROM GROSS INCOME.—Part III of 
subchapter B of chapter 1 of the Internal Revenue Code 
of 1986 is amended by inserting before section 140 the 
following new section: 
‘‘SEC. 139J. STATE ENERGY SUBSIDIES FOR QUALIFIED 
RESIDENCES. 
‘‘(a) EXCLUSION FROM GROSS INCOME.—Gross in-
come shall not include the value of any subsidy provided 
to a taxpayer (whether directly or indirectly) by any State 
energy office (as defined in section 124(a) of the Energy 
Policy Act of 2005 (42 U.S.C. 15821(a))) for purposes 
of any energy improvements made to a qualified residence 
(as defined in section 42A(c)(1)).’’. 
(f) CONFORMING AMENDMENTS.— 
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(1) Subsections (i)(3)(C), (i)(6)(B)(i), and 
(k)(1) of section 469 of the Internal Revenue Code 
of 1986 are each amended by inserting ‘‘or 42A’’ 
after ‘‘section 42’’. 
(2) 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 sec-
tion 42 the following new item: 
‘‘Sec. 42A. Neighborhood homes credit.’’. 
(3) The table of sections for part III of sub-
chapter B of chapter 1 of such Code is amended by 
inserting before the item relating to section 140 the 
following new item: 
‘‘Sec. 139J. State energy subsidies for qualified residences.’’. 
(g) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2025. 
SEC. 208. BETTER UTILIZING AND DISPOSING OF UNUSED 
MILITARY AND GOVERNMENT LANDS FOR 
HOUSING. 
(a) IN GENERAL.—A State or unit of local govern-
ment may submit a petition to a Federal agency request-
ing to use unused property owned by such Federal agency 
for the construction of affordable housing. 
(b) SUBMISSION TO PBRB.—Any Federal agency 
that receives a petition under subsection (a) shall submit 
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a copy of such petition to the Public Buildings Reform 
Board. 
(c) DETERMINATION.—A Federal agency that re-
ceives a petition under subsection (a) shall, not less that 
60 days after receiving such petition determine whether 
the property is excess. 
(d) JUSTIFICATION REQUIRED.—If a Federal agency 
determines under subsection (c) that a property is not ex-
cess such Federal agency shall submit to the Office of 
Management and Budget a statement that justifies why 
such property is not excess. 
(e) DONATION BY GSA.—If a Federal agency deter-
mines a property to be excess under subsection (b), the 
General Services Administration may donate such prop-
erty to the State or unit of local government that sub-
mitted the petition under subsection (a). 
SEC. 209. ENERGY CONSERVATION STANDARDS FOR MANU-
FACTURED HOUSING. 
The Secretary of Energy may not, by rule or other-
wise, establish energy conservation standards for manu-
factured housing. 
SEC. 210. RENTAL ASSISTANCE DEMONSTRATION PRO-
GRAM. 
The matter under the heading ‘‘Rental Assistance 
Demonstration’’ in the Department of Housing and Urban 
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