Makes reclassification of rent controlled dwelling retroactive to time of decrease in income of members of household of dwelling

This bill allows tenants in rent-controlled apartments who received a tax abatement certificate to adjust their rent if household income drops by over 20%. It affects tenants with income decreases who hold valid tax abatement certificates. The key provision lets them apply to reset their rent to match the previous ratio of rent to income, with the adjustment made retroactive to the date the income decreased (but limited to the filing date of their last approved application). This ensures rent stays aligned with income changes without requiring new applications for retroactive relief.