H. R. 6—430
‘‘(f) INTERIM RULES FOR LIGHTING SYSTEMS.—Until such time 
as the Secretary issues final regulations under subsection (d)(1)(B) 
with respect to property which is part of a lighting system— 
‘‘(1) IN GENERAL.—The lighting system target under sub-
section (d)(1)(A)(ii) shall be a reduction in lighting power den-
sity of 25 percent (50 percent in the case of a warehouse) 
of the minimum requirements in Table 9.3.1.1 or Table 9.3.1.2 
(not including additional interior lighting power allowances) 
of Standard 90.1–2001. 
‘‘(2) REDUCTION IN DEDUCTION IF REDUCTION LESS THAN 
40 PERCENT.— 
‘‘(A) IN
GENERAL.—If, with respect to the lighting 
system of any building other than a warehouse, the reduc-
tion in lighting power density of the lighting system is 
not at least 40 percent, only the applicable percentage 
of the amount of deduction otherwise allowable under this 
section with respect to such property shall be allowed. 
‘‘(B) 
APPLICABLE
PERCENTAGE.—For 
purposes 
of 
subparagraph (A), the applicable percentage is the number 
of percentage points (not greater than 100) equal to the 
sum of— 
‘‘(i) 50, and 
‘‘(ii) the amount which bears the same ratio to 
50 as the excess of the reduction of lighting power 
density of the lighting system over 25 percentage points 
bears to 15. 
‘‘(C) EXCEPTIONS.—This subsection shall not apply to 
any system— 
‘‘(i) the controls and circuiting of which do not 
comply fully with the mandatory and prescriptive 
requirements of Standard 90.1–2001 and which do not 
include provision for bilevel switching in all occupan-
cies except hotel and motel guest rooms, store rooms, 
restrooms, and public lobbies, or 
‘‘(ii) which does not meet the minimum require-
ments for calculated lighting levels as set forth in 
the Illuminating Engineering Society of North America 
Lighting Handbook, Performance and Application, 
Ninth Edition, 2000. 
‘‘(g) REGULATIONS.—The Secretary shall promulgate such regu-
lations as necessary— 
‘‘(1) to take into account new technologies regarding energy 
efficiency and renewable energy for purposes of determining 
energy efficiency and savings under this section, and 
‘‘(2) to provide for a recapture of the deduction allowed 
under this section if the plan described in subsection (c)(1)(D) 
or (d)(1)(A) is not fully implemented. 
‘‘(h) TERMINATION.—This section shall not apply with respect 
to property placed in service after December 31, 2007.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 1016(a) is amended by striking ‘‘and’’ at the 
end of paragraph (30), by striking the period at the end of 
paragraph (31) and inserting ‘‘, and’’, and by adding at the 
end the following new paragraph: 
‘‘(32) to the extent provided in section 179D(e).’’.
H. R. 6—431
(2) Section 1245(a), as amended by this Act, is amended 
by inserting ‘‘179D,’’ after ‘‘179C,’’ both places it appears in 
paragraphs (2)(C) and (3)(C). 
(3) Section 1250(b)(3) is amended by inserting before the 
period at the end of the first sentence ‘‘or by section 179D’’. 
(4) Section 263(a)(1), as amended by this Act, is amended 
by striking ‘‘or’’ at the end of subparagraph (I), by striking 
the period at the end of subparagraph (J) and inserting ‘‘, 
or’’, and by inserting after subparagraph (J) the following new 
subparagraph: 
‘‘(K) expenditures for which a deduction is allowed 
under section 179D.’’. 
(5) Section 312(k)(3)(B), as amended by this Act, is amended 
by striking ‘‘179, 179A, 179B, or 179C’’ each place it appears 
in the heading and text and inserting ‘‘179, 179A, 179B, 179C, 
or 179D’’. 
(c) CLERICAL AMENDMENT.—The table of sections for part VI 
of subchapter B of chapter 1, as amended by this Act, is amended 
by inserting after section 179C the following new item:
‘‘Sec. 179D. Energy efficient commercial buildings deduction.’’.
(d) EFFECTIVE DATE.—The amendments made by this section 
shall apply to property placed in service after December 31, 2005. 
SEC. 1332. CREDIT FOR CONSTRUCTION OF NEW ENERGY EFFICIENT 
HOMES. 
(a) IN GENERAL.—Subpart D of part IV of subchapter A of 
chapter 1 (relating to business related credits), as amended by 
this Act, is amended by adding at the end the following new 
section: 
‘‘SEC. 45L. NEW ENERGY EFFICIENT HOME CREDIT. 
‘‘(a) ALLOWANCE OF CREDIT.— 
‘‘(1) IN GENERAL.—For purposes of section 38, in the case 
of an eligible contractor, the new energy efficient home credit 
for the taxable year is the applicable amount for each qualified 
new energy efficient home which is— 
‘‘(A) constructed by the eligible contractor, and 
‘‘(B) acquired by a person from such eligible contractor 
for use as a residence during the taxable year. 
‘‘(2) APPLICABLE AMOUNT.—For purposes of paragraph (1), 
the applicable amount is an amount equal to— 
‘‘(A) in the case of a dwelling unit described in para-
graph (1) or (2) of subsection (c), $2,000, and 
‘‘(B) in the case of a dwelling unit described in para-
graph (3) of subsection (c), $1,000. 
‘‘(b) DEFINITIONS.—For purposes of this section— 
‘‘(1) ELIGIBLE CONTRACTOR.—The term ‘eligible contractor’ 
means— 
‘‘(A) the person who constructed the qualified new 
energy efficient home, or 
‘‘(B) in the case of a qualified new energy efficient 
home which is a manufactured home, the manufactured 
home producer of such home. 
‘‘(2) QUALIFIED NEW ENERGY EFFICIENT HOME.—The term 
‘qualified new energy efficient home’ means a dwelling unit— 
‘‘(A) located in the United States,