12 2 STA T .3845PUBLIC LA W 11 0– 343 —O CT. 3 , 2008 (d)CO O RDINAT ION W IT H CR E DIT F OR QU A L IFIED G EOTHER M AL H EAT P UMP P ROPERT YEX PENDITURE S.— ( 1 ) I N G ENERAL.—P ar a g ra ph ( 3 ) ofsecti o n25 C(d) , as a m ended by s u bsections (b) and (c), is amended by stri k ing subparagraph (C) and by redesignating subparagraphs ( D ), (E), and ( F ) as subparagraphs (C), (D), and (E), respecti v e l y. (2) CONFORMING AMENDMENT.— S ubparagraph (C) of section 25C(d)(2) is amended to read as follo w s
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‘(C) R E Q UIREMENTS AND STANDARDS FOR AIR C ONDI - TIONERS AND HEAT PUMPS.— T he standards and re q uire- ments prescribed by the Secretary under subparagraph ( B ) with respect to the energy efficiency ratio (EER) for central air conditioners and electric heat pumps— ‘‘(i) shall require measurements to be based on published data which is tested by manufacturers at 9 5 degrees Fahrenheit, and ‘‘(ii) may be based on the certified data of the A ir Conditioning and Refrigeration Institute that are prepared in partnership with the Consortium for Energy Efficiency. ’ ’. (e) M ODIFICATION OF QUALIFIED ENERGY EFFICIENCY IMPRO V E- MENTS.— (1) IN GENERAL.—Paragraph (1) of section 25C(c) is amended by inserting ‘‘, or an asphalt roof with appropriate cooling granules,’’ before ‘‘which meet the Energy Star program requirements’’. (2) BUILDING ENVELOPE COMPONENT.—Subparagraph (D) of section 25C(c)(2) is amended— (A) by inserting ‘‘or asphalt roof’’ after ‘‘metal roof’’, and (B) by inserting ‘‘or cooling granules’’ after ‘‘pigmented coatings’’. (f) EFFECTIVE DATES.— (1) IN GENERAL.—E x cept as provided in paragraph (2), the amendments made this section shall apply to expenditures made after December 31, 2 0 0 8 . (2) MODIFICATION OF QUALIFIED ENERGY EFFICIENCY IMPROVEMENTS.—The amendments made by subsection (e) shall apply to property placed in service after the date of the enact- ment of this Act. SEC.30 3.E N E RGY E F F I CIEN T C OM MERCI ALBU IL D INGS DEDUCTION. Subsection (h) of section 1 7 9D is amended by striking ‘‘December 31, 2008’’ and inserting ‘‘December 31, 2013’’. SEC. 30 4 .NE W ENERGY EFFICIENT H OME CREDIT. Subsection (g) of section 4 5 L (relating to termination) is amended by striking ‘‘December 31, 2008’’ and inserting ‘‘December 31, 2009’’. SEC. 30 5 . MODIFICATIONS OF ENERGY EFFICIENT A P PLIANCE CREDIT FOR APPLIANCES PRODUCED AFTER 2 00 7 . (a) IN GENERAL.—Subsection (b) of section 45M is amended to read as follows: ‘‘(b) APPLICA B LE AMOUNT.—For purposes of subsection (a)— ‘‘(1) DISH W ASHERS.—The applicable amount is— ‘‘(A) $ 45 in the case of a dishwasher which is manufac- tured in calendar year 2008 or 2009 and which uses no Ap p licab ili ty.26USC 2 5 C no t e . 26 USC 25C. Pu blic in f o rm ation.
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