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‘‘(ii) used by such eligible contractor as a 
residence during the taxable year.’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to homes acquired after December 31, 
2008. 
SEC. 1023. EXTENSION AND MODIFICATION OF ENERGY EF-
FICIENT COMMERCIAL BUILDINGS DEDUC-
TION. 
(a) EXTENSION.—Section 179D(h) (relating to termi-
nation) is amended by striking ‘‘December 31, 2008’’ and 
inserting ‘‘December 31, 2009’’. 
(b) 
ADJUSTMENT
OF
MAXIMUM
DEDUCTION 
AMOUNT.—
(1) IN GENERAL.—Subparagraph (A) of section 
179D(b)(1) (relating to maximum amount of deduc-
tion) is amended by striking ‘‘$1.80’’ and inserting 
‘‘$2.25’’. 
(2) PARTIAL ALLOWANCE.—Paragraph (1) of sec-
tion 179D(d) is amended—
(A) by striking ‘‘$.60’’ and inserting 
‘‘$0.75’’, and 
(B) by striking ‘‘$1.80’’ and inserting 
‘‘$2.25’’.
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(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to property placed in service after the 
date of the enactment of this Act. 
SEC. 1024. MODIFICATION AND EXTENSION OF ENERGY EF-
FICIENT 
APPLIANCE 
CREDIT 
FOR 
APPLI-
ANCES PRODUCED AFTER 2007. 
(a) IN GENERAL.—Subsection (b) of section 45M (re-
lating to applicable amount) is amended to read as follows: 
‘‘(b) APPLICABLE AMOUNT.—For purposes of sub-
section (a)—
‘‘(1) DISHWASHERS.—The applicable amount 
is—
‘‘(A) $45 in the case of a dishwasher which 
is manufactured in calendar year 2008 or 2009 
and which uses no more than 324 kilowatt hours 
per year and 5.8 gallons per cycle, and 
‘‘(B) $75 in the case of a dishwasher which 
is manufactured in calendar year 2008, 2009, or 
2010 and which uses no more than 307 kilowatt 
hours per year and 5.0 gallons per cycle (5.5 gal-
lons per cycle for dishwashers designed for great-
er than 12 place settings). 
‘‘(2) 
CLOTHES
WASHERS.—The 
applicable 
amount is—
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‘‘(A) $75 in the case of a residential top-
loading clothes washer manufactured in calendar 
year 2008 which meets or exceeds a 1.72 modi-
fied energy factor and does not exceed a 8.0 
water consumption factor, 
‘‘(B) $125 in the case of a residential top-
loading clothes washer manufactured in calendar 
year 2008 or 2009 which meets or exceeds a 1.8 
modified energy factor and does not exceed a 7.5 
water consumption factor, 
‘‘(C) $150 in the case of a residential or 
commercial clothes washer manufactured in cal-
endar year 2008, 2009, or 2010 which meets or 
exceeds 2.0 modified energy factor and does not 
exceed a 6.0 water consumption factor, and 
‘‘(D) $250 in the case of a residential or 
commercial clothes washer manufactured in cal-
endar year 2008, 2009, or 2010 which meets or 
exceeds 2.2 modified energy factor and does not 
exceed a 4.5 water consumption factor. 
‘‘(3) REFRIGERATORS.—The applicable amount 
is—
‘‘(A) $50 in the case of a refrigerator which 
is manufactured in calendar year 2008, and con-
sumes at least 20 percent but not more than 22.9
148
percent less kilowatt hours per year than the 
2001 energy conservation standards, 
‘‘(B) $75 in the case of a refrigerator which 
is manufactured in calendar year 2008 or 2009, 
and consumes at least 23 percent but no more 
than 24.9 percent less kilowatt hours per year 
than the 2001 energy conservation standards, 
‘‘(C) $100 in the case of a refrigerator 
which is manufactured in calendar year 2008, 
2009, or 2010, and consumes at least 25 percent 
but not more than 29.9 percent less kilowatt 
hours per year than the 2001 energy conserva-
tion standards, and 
‘‘(D) $200 in the case of a refrigerator man-
ufactured in calendar year 2008, 2009, or 2010 
and which consumes at least 30 percent less en-
ergy than the 2001 energy conservation stand-
ards.’’. 
(b) ELIGIBLE PRODUCTION.—
(1) SIMILAR
TREATMENT
FOR
ALL
APPLI-
ANCES.—Subsection (c) of section 45M (relating to el-
igible production) is amended—
(A) by striking paragraph (2),