Source: http://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section45L&num=0&edition=prelim
Timestamp: 2019-04-25 02:25:17+00:00

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(B) acquired by a person from such eligible contractor for use as a residence during the taxable year.
(B) in the case of a dwelling unit described in paragraph (3) of subsection (c), $1,000.
(B) in the case of a qualified new energy efficient home which is a manufactured home, the manufactured home producer of such home.
(C) which meets the energy saving requirements of subsection (c).
The term "construction" includes substantial reconstruction and rehabilitation.
The term "acquire" includes purchase.
(B) meets the requirements established by the Administrator of the Environmental Protection Agency under the Energy Star Labeled Homes program.
A certification described in subsection (c) shall be made in accordance with guidance prescribed by the Secretary, after consultation with the Secretary of Energy. Such guidance shall specify procedures and methods for calculating energy and cost savings.
Any certification described in subsection (c) shall be made in writing in a manner which specifies in readily verifiable fashion the energy efficient building envelope components and energy efficient heating or cooling equipment installed and their respective rated energy efficiency performance.
For purposes of this subtitle, if a credit is allowed under this section in connection with any expenditure for 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 credit so determined.
For purposes of this section, expenditures taken into account under section 47 or 48(a) shall not be taken into account under this section.
This section shall not apply to any qualified new energy efficient home acquired after December 31, 2017.
The date of the enactment of this section, referred to in subsec. (b)(2)(B), is the date of enactment of Pub. L. 109–58, which was approved Aug. 8, 2005.
The National Appliance Energy Conservation Act of 1987, referred to in subsec. (c)(1)(A)(ii), is Pub. L. 100–12, Mar. 17, 1987, 101 Stat. 103 . For complete classification of this Act to the Code, see Short Title of 1987 Amendment note set out under section 6201 of Title 42, The Public Health and Welfare, and Tables.
2013-Subsec. (c)(1)(A)(i). Pub. L. 112–240, §408(b), substituted "2006 International Energy Conservation Code, as such Code (including supplements) is in effect on January 1, 2006" for "2003 International Energy Conservation Code, as such Code (including supplements) is in effect on the date of the enactment of this section".
Subsec. (g). Pub. L. 112–240, §408(a), substituted "December 31, 2013" for "December 31, 2011".
2008-Subsec. (g). Pub. L. 110–343 substituted "December 31, 2009" for "December 31, 2008".
2007-Subsec. (c)(2), (3). Pub. L. 110–172 substituted "part 3280" for "section 3280" in par. (2) and in introductory provisions of par. (3).
2006-Subsec. (g). Pub. L. 109–432 substituted "2008" for "2007".
Pub. L. 115–123, div. D, title I, §40410(b), Feb. 9, 2018, 132 Stat. 150 , provided that: "The amendment made by this section [amending this section] shall apply to homes acquired after December 31, 2016."
Pub. L. 114–113, div. Q, title I, §188(b), Dec. 18, 2015, 129 Stat. 3074 , provided that: "The amendment made by this section [amending this section] shall apply to homes acquired after December 31, 2014."
Pub. L. 113–295, div. A, title I, §156(b), Dec. 19, 2014, 128 Stat. 4022 , provided that: "The amendment made by this section [amending this section] shall apply to homes acquired after December 31, 2013."
Pub. L. 112–240, title IV, §408(c), Jan. 2, 2013, 126 Stat. 2342 , provided that: "The amendments made by this section [amending this section] shall apply to homes acquired after December 31, 2011."
Pub. L. 111–312, title VII, §703(b), Dec. 17, 2010, 124 Stat. 3311 , provided that: "The amendment made by this section [amending this section] shall apply to homes acquired after December 31, 2009."
Section applicable to qualified new energy efficient homes acquired after Dec. 31, 2005, in taxable years ending after such date, see section 1332(f) of Pub. L. 109–58, set out as an Effective Date of 2005 Amendments note under section 38 of this title.

References: §408
 §408
 §40410
 §188
 §156
 §408
 §703