SEC. 202. EXTENSION AND MODIFICATION OF DEDUCTION 
FOR 
ENERGY 
EFFICIENT 
COMMERCIAL 
BUILDINGS. 
(a) EXTENSION.—Subsection (h) of section 179D 
(relating to termination) is amended to read as follows: 
‘‘(h) TERMINATION.—This section shall not apply 
with respect to property— 
‘‘(1) which is certified under subsection (d)(6) 
after December 31, 2012, or 
‘‘(2) which is placed in service after December 
31, 2014. 
A provisional certification shall be treated as meeting the 
requirements of paragraph (1) if it is based on the build-
ing plans, subject to inspection and testing after installa-
tion.’’. 
(b) INCREASE IN MAXIMUM AMOUNT OF DEDUC-
TION.— 
(1) IN GENERAL.—Subparagraph (A) of section 
179D(b)(1) is amended by striking ‘‘$1.80’’ and in-
serting ‘‘$2.25’’. 
(2) PARTIAL ALLOWANCE.—Paragraph (1) of 
section 179D(d) is amended— 
(A) by striking ‘‘$.60’’ and inserting 
‘‘$0.75’’, and 
(B) by striking ‘‘$1.80’’ and inserting 
‘‘$2.25’’. 
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(c) MODIFICATIONS TO CERTAIN SPECIAL RULES.— 
(1) METHODS OF CALCULATING ENERGY SAV-
INGS.— 
(A) IN GENERAL.—Paragraph (2) of sec-
tion 179D(d) is amended— 
(i) by inserting ‘‘in detail’’ after 
‘‘based’’, 
(ii) by inserting ‘‘, except that the 
Secretary shall use Standard 90.1–2001 in 
lieu of the California title 24 energy stand-
ards and the tables contained therein and 
the Secretary may add requirements from 
Standard 90.1–2001 (or any successor 
standard)’’ before the period at the end, 
and 
(iii) by adding at the end the fol-
lowing new sentence: ‘‘The calculation 
methods contained in such regulations 
shall also provide for the calculation of ap-
propriate energy savings for design meth-
ods and technologies not otherwise credited 
in such manual or standard, including en-
ergy savings associated with natural ven-
tilation, evaporative cooling, automatic 
lighting controls (such as occupancy sen-
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sors, photocells, and time clocks), day 
lighting, designs utilizing semi-conditioned 
spaces which maintain adequate comfort 
conditions without air conditioning or with-
out heating, improved fan system efficiency 
(including reductions in static pressure), 
advanced unloading mechanisms for me-
chanical cooling (such as multiple or vari-
able speed compressors), on-site generation 
of electricity (including combined heat and 
power systems, fuel cells, and renewable 
energy generation such as solar energy), 
and wiring with lower energy losses than 
wiring satisfying Standard 90.1–2001 re-
quirements for building power distribution 
systems.’’. 
(B) REQUIREMENTS FOR COMPUTER SOFT-
WARE
USED
IN
CALCULATING
ENERGY
AND 
POWER
CONSUMPTION
COSTS.—Paragraph 
(3)(B) of section 179D(d) is amended by strik-
ing ‘‘and’’ at the end of clause (ii), by striking 
the period at the end of clause (iii) and insert-
ing ‘‘, and’’, and by adding at the end the fol-
lowing: 
‘‘(iv) which automatically— 
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‘‘(I) generates the features, en-
ergy use, and energy and power con-
sumption costs of a reference building 
which meets Standard 90.1–2001, 
‘‘(II) generates the features, en-
ergy use, and energy and power con-
sumption costs of a compliant build-
ing or system which reduces the an-
nual energy and power costs by 50 
percent compared to Standard 90.1– 
2001, and 
‘‘(III) compares such features, 
energy use, and consumption costs to 
the features, energy use, and con-
sumption costs of the building or sys-
tem with respect to which the calcula-
tion is being made.’’. 
(2) TARGETS
FOR
PARTIAL
ALLOWANCE
OF 
CREDIT.—Paragraph (1)(B) of section 179D(d) is 
amended— 
(A) by striking ‘‘The Secretary’’ and in-
serting the following: 
‘‘(i) IN
GENERAL.—The Secretary’’, 
and 
(B) by adding at the end the following: 
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‘‘(ii) ADDITIONAL
REQUIREMENTS.— 
For purposes of clause (i)— 
‘‘(I) the Secretary shall deter-
mine prescriptive criteria that can be 
modeled explicitly for reference build-
ings which meet the requirements of 
subsection 
(c)(1)(D) 
for 
different 
building types and regions, 
‘‘(II) a system may be certified 
as meeting the target under subpara-
graph (A)(ii) if the appropriate ref-
erence building either meets the re-
quirements of subsection (c)(1)(D) 
with such system rather than the 
comparable reference system (using 
the calculation under paragraph (2)) 
or meets the relevant prescriptive cri-
teria under subclause (I), and 
‘‘(III) the lighting system target 
shall be based on lighting power den-
sity, except that it shall allow lighting 
controls credits that trade off for 
lighting power density savings based 
on Section 3.2.2 of the 2005 Cali-
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fornia Nonresidential Alternative Cal-
culation Method Approval Manual. 
‘‘(iii) PUBLICATION.—The Secretary 
shall publish in the Federal Register the 
bases for the target levels established in 
the regulations under clause (i).’’. 
(d) ALTERNATIVE STANDARDS.—Section 179D(d) is 
amended by adding at the end the following new para-
graph: 
‘‘(7) 
ALTERNATIVE
STANDARDS
PENDING 
FINAL REGULATIONS.—Until such time as the Sec-
retary issues final regulations under paragraph 
(1)(B)— 
‘‘(A) in the case of property which is part 
of a building envelope, the building envelope 
system target under paragraph (1)(A)(ii) shall 
be a 7 percent reduction in total annual energy 
and power costs (determined in the same man-
ner as under subsection (c)(1)(D)), and 
‘‘(B) in the case of property which is part 
of the heating, cooling, ventilation, and hot 
water systems, the heating, cooling, ventilation, 
and hot water system shall be treated as meet-
ing the target under paragraph (1)(A)(ii) if it 
would meet the requirement in subsection 
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(c)(1)(D) if combined with a building envelope 
system and lighting system which met their re-
spective targets under paragraph(1)(A)(ii) (in-
cluding interim targets in effect under sub-
sections (f) and subparagraph (A)).’’. 
(e) MODIFICATIONS TO LIGHTING STANDARDS.— 
(1) STANDARDS
TO
BE
ALTERNATE
STAND-
ARDS.—Subsection (f) of section 179D is amended 
by— 
(A) striking ‘‘INTERIM’’ in the heading and 
inserting ‘‘ALTERNATIVE’’, and 
(B) inserting ‘‘, or, if the taxpayer elects, 
in lieu of the target set forth in such final regu-
lations’’ after ‘‘lighting system’’ at the end of 
the matter preceding paragraph (1). 
(2) 
QUALIFIED
INDIVIDUALS.—Section 
179D(d)(6)(C) is amended by adding at the end the 
following: ‘‘For purposes of certification of whether 
the alternative target for lighting systems under 
subsection (f) is met, individuals qualified to deter-
mine compliance shall include individuals who are 
certified as Lighting Certified (LC) by the National 
Council on Qualifications for the Lighting Profes-
sions, Certified Energy Managers (CEM) by the As-
sociation of Energy Engineers, and LEED Accred-
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ited Professionals (AP) by the U.S. Green Buildings 
Council.’’. 
(3) REQUIREMENT FOR BILEVEL SWITCHING.— 
Section 179D(f)(2) is amended by adding at the end 
the following new subparagraph: 
‘‘(3) APPLICATION OF SUBSECTION TO BILEVEL 
SWITCHING.— 
‘‘(A) IN GENERAL.—Notwithstanding para-
graph (2)(C)(i), this subsection shall apply to a 
system which does not include provisions for 
bilevel switching if the reduction in lighting 
power density is at least 37.5 percent of the 
minimum requirements in Table 9.3.1.1 or 
Table 9.3.1.2 (not including additional interior 
lighting allowances) of Standard 90.1–2001. 
‘‘(B) REDUCTION IN DEDUCTION.—In the 
case of a system to which this subsection ap-
plies by reason of subparagraph (A), paragraph 
(2) shall be applied— 
‘‘(i) by substituting ‘50 percent’ for 
‘40 percent’ in subparagraph (A) thereof, 
and 
‘‘(ii) in subparagraph (B)(ii) there-
of— 
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‘‘(I) by substituting ‘37.5 per-
centage points’ for ‘25 percentage 
points’, and 
‘‘(II) by substituting ‘12.5’ for 
‘15’.’’. 
(f) PUBLIC PROPERTY.—Paragraph (4) of section 
179(d) is amended by striking ‘‘the Secretary shall pro-
mulgate a regulation to allow the allocation of the deduc-
tion’’ and inserting ‘‘the deduction under this section shall 
be allowed’’. 
(g) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service in 
taxable years beginning after the date of the enactment 
of this Act. 
SEC. 203. DEDUCTION FOR ENERGY EFFICIENT LOW-RISE 
BUILDINGS. 
(a) IN GENERAL.—Part VI of subchapter B of chap-
ter 1, as amended by section 404 of division A of the Tax 
Relief and Health Care Act of 2006, is amended by insert-
ing after section 179E the following new section: 
‘‘SEC. 179F. ENERGY EFFICIENT LOW-RISE BUILDINGS DE-
DUCTION. 
‘‘(a) IN GENERAL.—There shall be allowed as a de-
duction an amount equal to the amount of qualified energy 
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efficiency expenditures paid or incurred by the taxpayer 
during the taxable year. 
‘‘(b) LIMITATIONS.— 
‘‘(1) IN GENERAL.—The amount allowed as a 
credit under subsection (a) with respect to any 
dwelling unit shall not exceed the product of— 
‘‘(A) the qualified energy savings achieved, 
and 
‘‘(B) $12,000. 
‘‘(2) MINIMUM AMOUNT OF QUALIFIED ENERGY 
SAVINGS.—No credit shall be allowed under sub-
section (a) with respect to any dwelling unit in a 
qualified low-rise building which achieves a qualified 
energy savings of less than 20 percent. 
‘‘(c) QUALIFIED ENERGY EFFICIENCY EXPENDI-
TURES.—For purposes of this section— 
‘‘(1) IN GENERAL.—The term ‘qualified energy 
efficiency expenditures’ means any amount paid or 
incurred which is related to producing qualified en-
ergy savings in any dwelling unit located in a quali-
fied low-rise building of the taxpayer which is lo-
cated in the United States. 
‘‘(2) NO DOUBLE BENEFIT FOR CERTAIN EX-
PENDITURES.—The term ‘qualified energy efficiency 
expenditures’ shall not include any expenditure for 
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any property for which a deduction has been allowed 
to the taxpayer under section 179G. 
‘‘(3) QUALIFIED
LOW-RISE
BUILDING.—The 
term ‘qualified low-rise building’ means a building— 
‘‘(A) with respect to which depreciation is 
allowable under section 167, 
‘‘(B) which is used for multifamily hous-
ing, and 
‘‘(C) which is not within the scope of 
Standard 90.1–2001 (as defined under section 
179D(c)(2)). 
‘‘(d) QUALIFIED ENERGY SAVINGS.—For purposes of 
this section— 
‘‘(1) IN GENERAL.—The term ‘qualified energy 
savings’ means, with respect to any dwelling unit in 
a qualified low-rise building, the amount (measured 
as a percentage) by which— 
‘‘(A) the annual energy use with respect to 
such dwelling unit after qualified energy effi-
ciency expenditures are made, as certified under 
paragraph (2), is less than 
‘‘(B) the annual energy use with respect to 
such dwelling unit before the qualified energy 
efficiency expenditures were made, as certified 
under paragraph (2). 
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In determining annual energy use under subpara-
graph (B), any energy efficiency improvements 
which are not attributable to qualified energy effi-
ciency expenditures shall be disregarded. 
‘‘(2) CERTIFICATION.— 
‘‘(A) IN GENERAL.—The Secretary, in con-
sultation with the Secretary of Energy, shall 
prescribe the procedures and method for the 
making of certifications under this paragraph 
based on the Residential Energy Services Net-
work (RESNET) Technical Guidelines in effect 
on the date of the enactment of this Act. 
‘‘(B) QUALIFIED INDIVIDUALS.—Any cer-
tification made under this paragraph may only 
be made by an individual who is recognized by 
an organization certified by the Secretary for 
such purposes. 
‘‘(e) SPECIAL RULES.—For purposes of this section, 
rules similar to the rules under paragraphs (8) and (9) 
of section 25D(e) shall apply. 
‘‘(f) BASIS ADJUSTMENTS.—For purposes of this 
subtitle, if a credit is allowed under this section with re-
spect to any expenditure with respect to any property, the 
increase in the basis of such property which would (but 
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for this subsection) result from such expenditure shall be 
reduced by the amount of the credit so allowed. 
‘‘(g) TERMINATION.—This section shall not apply 
with respect to any property placed in service after Decem-
ber 31, 2011.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 263(a)(1), as amended by section 
404 of division A of the Tax Relief and Health Care 
Act of 2006, the is amended by striking ‘‘or’’ at the 
end of subparagraph (K), by striking the period at 
the end of subparagraph (L) and inserting ‘‘, or’’, 
and by inserting after subparagraph (L) the fol-
lowing new subparagraph: 
‘‘(M) expenditures for which a deduction is 
allowed under section 179F.’’. 
(2) Section 312(k)(3)(B) is amended by strik-
ing ‘‘179, 179A, 179B, 179C, 179D, or 179E’’ each 
place it appears in the heading and text and insert-
ing ‘‘179, 179A, 179B, 179C, 179D, 179E, or 
179F’’. 
(3) Section 1016(a), as amended by section 
101, is amended by striking ‘‘and’’ at the end of 
paragraph (37), by striking the period at the end of 
paragraph (38) and inserting ‘‘, and’’, and by add-
ing at the end the following new paragraph: 
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‘‘(39) to the extent provided in section 
179F(f).’’. 
(4) Section 1245(a) is amended by inserting 
‘‘179F,’’ after ‘‘179E,’’ both places it appears in 
paragraphs (2)(C) and (3)(C). 
(5) The table of sections for part VI of sub-
chapter B is amended by inserting after the item re-
lating to section 179E the following new item: 
‘‘Sec. 179F. Energy efficient low-rise buildings deduction.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid or incurred in tax-
able years beginning after the date of the enactment of 
this Act. 
SEC. 204. ENERGY EFFICIENT PROPERTY DEDUCTION. 
(a) IN GENERAL.—Part VI of subchapter B of chap-
ter 1, as amended by section 203, is amended by inserting 
after section 179F the following new section: 
‘‘SEC. 179G. ENERGY EFFICIENT PROPERTY. 
‘‘(a) IN GENERAL.—There shall be allowed as a de-
duction an amount equal to the energy efficient property 
expenditures paid or incurred by the taxpayer during the 
taxable year. 
‘‘(b) LIMITATION.—The amount of the deduction al-
lowed under subsection (a) for any taxable years shall not 
exceed— 
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‘‘(1) $150 for any advanced main air circu-
lating fan, 
‘‘(2) $450 for any qualified natural gas furnace 
or qualified propane furnace, and 
‘‘(3) $900 for— 
‘‘(A) any item of energy-efficient building 
property, and 
‘‘(B) any qualified oil furnace, qualified 
natural gas hot water boiler, qualified propane 
hot water boiler, or qualified oil hot water boil-
er. 
‘‘(c) ENERGY
EFFICIENT
PROPERTY
EXPENDI-
TURES.—For purposes of this section— 
‘‘(1) IN GENERAL.—The term ‘energy efficient 
property expenditures’ means expenditures paid by 
the taxpayer for qualified energy property which is— 
‘‘(A) of a character subject to the allow-
ance for depreciation, and 
‘‘(B) originally placed in service by the tax-
payer. 
‘‘(2) QUALIFIED
ENERGY
PROPERTY.—The 
term ‘qualified energy property’ has the meaning 
given such term by section 25C(d)(2). 
‘‘(d) BASIS ADJUSTMENTS.—For purposes of this 
subtitle, if a deduction is allowed under this section with 
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respect to any expenditure with respect to any property, 
the increase in the basis of such property which would (but 
for this subsection) result from such expenditure shall be 
reduced by the amount of the deduction so allowed. 
‘‘(e) TERMINATION.—This section shall not apply 
with respect to any property placed in service after Decem-
ber 31, 2011.’’. 
(b) NO DOUBLE BENEFIT.—Section 179D(c) is 
amended by adding at the end the following new para-
graph: 
‘‘(3) CERTAIN
PROPERTY
EXCLUDED.—The 
term ‘energy efficient commercial building property’ 
does not include any property with respect to which 
a credit has been allowed to the taxpayer under sec-
tion 179G.’’. 
(c) CONFORMING AMENDMENTS.— 
(1) Section 263(a)(1), as amended by section 
203, is amended by striking ‘‘or’’ at the end of sub-
paragraph (K), by striking the period at the end of 
subparagraph (L) and inserting ‘‘, or’’, and by in-
serting after subparagraph (L) the following new 
subparagraph: 
‘‘(M) expenditures for which a deduction is 
allowed under section 179G.’’. 
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(2) Section 312(k)(3)(B), as amended by sec-
tion 203, is amended by striking ‘‘179, 179A, 179B, 
179C, 179D, 179E, or 179F’’ each place it appears 
in the heading and text and inserting ‘‘179, 179A, 
179B, 179C, 179D, 179E, 179F, or 179G’’. 
(3) Section 1016(a), as amended by section 
203, is amended by striking ‘‘and’’ at the end of 
paragraph (38), by striking the period at the end of 
paragraph (39) and inserting ‘‘, and’’, and by add-
ing at the end the following new paragraph: 
‘‘(40) to the extent provided in section 
179G(e).’’. 
(4) Section 1245(a), as amended by section 203 
is amended by inserting ‘‘179G,’’ after ‘‘179F,’’ both 
places it appears in paragraphs (2)(C) and (3)(C). 
(5) The table of sections for part VI of sub-
chapter B is amended by inserting after the item re-
lating to section 179F the following new item: 
‘‘Sec. 179G. Energy efficient property.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service in 
taxable years beginning after the date of the enactment 
of this Act. 
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TITLE III—INCENTIVES FOR EN-
ERGY 
SAVINGS 
CERTIFI-
CATIONS 
SEC. 301. CREDIT FOR ENERGY SAVINGS CERTIFICATIONS. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 is amended by adding at the end 
the following new section: 
‘‘SEC. 45O. ENERGY SAVINGS CERTIFICATION CREDIT. 
‘‘(a) IN GENERAL.—For purposes of section 38, the 
energy savings certification credit determined under this 
section for any taxable year is an amount equal to the 
sum of— 
‘‘(1) the qualified training and certification 
costs paid or incurred by the taxpayer which may be 
taken into account for such taxable year, plus 
‘‘(2) the qualified certification equipment ex-
penditures paid or incurred by the taxpayer which 
may be taken into account for such taxable year. 
‘‘(b) QUALIFIED
TRAINING
AND
CERTIFICATION 
COSTS.— 
‘‘(1) IN GENERAL.—The term ‘qualified train-
ing and certification costs’ means costs paid or in-
curred for training which is required for the tax-
payer or employees of the taxpayer to be certified by 
the Secretary under section 25D(d)(2)(B) or 
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179F(d)(2)(B) for the purpose of certifying energy 
savings. 
‘‘(2) LIMITATION.—The qualified training and 
certification costs taken into account under sub-
section (a)(1) for the taxable year with respect to 
any individual shall not exceed $500 reduced by the 
amount of the credit allowed under subsection (a)(1) 
to the taxpayer (or any predecessor) with respect to 
such individual for all prior taxable years. 
‘‘(3) YEAR
COSTS
TAKEN
INTO
ACCOUNT.— 
Qualified training and certifications costs with re-
spect to any individual shall not be taken into ac-
count under subsection (a)(1) before the taxable 
year in which the individual with respect to whom 
such costs are paid or incurred has performed 25 
certifications under sections 25E(d)(2)(A) and 
179F(d)(2)(A). 
‘‘(c) QUALIFIED CERTIFICATION EQUIPMENT EX-
PENDITURES.— 
‘‘(1) IN GENERAL.—The term ‘qualified train-
ing equipment expenditures’ means costs paid or in-
curred for— 
‘‘(A) blower doors, 
‘‘(B) duct leakage testing equipment, 
‘‘(C) flue gas combustion equipment, and 
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