ments made by subparagraphs (A) and (B) sub-
section (c)(2) shall apply to property placed in serv-
ice after December 31, 2007. 
(3) ELIMINATION OF CREDIT FOR QUALIFIED 
ENERGY EFFICIENCY IMPROVEMENTS.—The amend-
ments made by subsection (f) shall apply to property 
placed in service after December 31, 2009. 
SEC. 213. EXTENSION AND CLARIFICATION OF NEW EN-
ERGY EFFICIENT HOME CREDIT. 
(a) EXTENSION.—Subsection (g) of section 45L (re-
lating to termination), as amended by section 205 of divi-
sion A of the Tax Relief and Health Care Act of 2006, 
is amended by striking ‘‘December 31, 2008’’ and insert-
ing ‘‘December 31, 2011’’. 
(b) CLARIFICATION.— 
(1) IN
GENERAL.—Paragraph (1) of section 
45L(a) is amended by striking ‘‘and’’ at the end of 
subparagraph (A) and by striking subparagraph (B) 
and inserting the following: 
‘‘(B) acquired by a person from such eligi-
ble contractor, and 
‘‘(C) used by any person as a residence 
during the taxable year.’’. 
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sroberts on PROD1PC70 with BILLS
(2) EFFECTIVE DATE.—The amendments made 
by this subsection shall take effect as if included in 
section 1332 of the Energy Policy Act of 2005. 
SEC. 214. 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 ‘‘$2.25’’. 
(2) PARTIAL ALLOWANCE.—Paragraph (1) of 
section 179D(d) is amended— 
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sroberts on PROD1PC70 with BILLS
(A) by striking ‘‘$.60’’ and inserting 
‘‘$0.75’’, and 
(B) by striking ‘‘$1.80’’ and inserting 
‘‘$2.25’’. 
(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 
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in such manual or standard, including en-
ergy savings associated with natural ven-
tilation, evaporative cooling, automatic 
lighting controls (such as occupancy sen-
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 
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