PUBLIC LAW 101-508 —NOV. 5, 1990 104 STAT. 1388-539 of such building, the taxpayer certifies to the Secretary that, at the beginning of such rehabilitation, he in good faith was not aware of the requirements of subclause (II). " (v) TAX-EXEMPT USE PROPERTY.— "(I) IN GENERAL.—Any expenditure in connection with the rehabilitation of a building which is allocable to the portion of such property which is (or may reasonably be expected to be) tax-exempt use property (within the meaning of section 168(h)). " (II) CLAUSE NOT TO APPLY FOR PURPOSES OF PARA- GRAPH (i)(c).—T h is clause shall not apply for purposes of determining under paragraph (1)(C) whether a building has been substantially rehabilitated. "(vi) EXPENDITURES OF LESSEE.— Any expenditure of a lessee of a building if, on the date the rehabilitation is completed, the remaining term of the lease (determined without regard to any renewal periods) is less than the recovery period determined under section 168(c). "(C) CERTIFIED REHABIUTATION.— For purposes of subparagraph (B), the term 'certified rehabilitation' means any rehabilitation of a certified historic structure which the Secretary of the Interior has certified to the Secretary as being consistent with the historic character of such property or the district in which such property is located. (D) NONRESIDENTIAL REAL PROPERTY; RESIDENTIAL RENTAL PROPERTY; CLASS LIFE.—For purposes of subparagraph (A), the terms 'nonresidential real property,' 'residential rental property,' and 'class life' have the respective meanings given such terms by section 168. " (3) CERTIFIED HISTORIC STRUCTURE DEFINED. — "(A) IN GENERAL.—The term 'certified historic structure' means any building (and its structural components) which— "(i) is listed in the National Register, or "(ii) is located in a registered historic district and is certified by the Secretary of the Interior to the Secretary as being of historic significance to the district. "(B) REGISTERED HISTORIC DISTRICT.—The term 'registered
historic district' means— "(i) any district listed in the National Register, and "(ii) any district— "(I) which is designated under a statute of the appropriate State or local government, if such statute is certified by the Secretary of the Interior to the Secretary as containing criteria which will substantially achieve the purpose of preserving and rehabilitating buildings of historic significance to the district, and "(II) which is certified by the Secretary of the Interior to the Secretary as meeting substantially all of the requirements for the listing of districts in the National Register. ' (d) PROGRESS EXPENDITURES.— "(1) IN GENERAL. — In the case of any building to which this subsection applies, except as provided in paragraph (3)—
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