Sec. 328. Permanent extension and refundability of credit for nonbusiness energy property

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Section 25C of the Internal Revenue Code of 1986 is amended by striking subsection (g). Section 25C(c)(2)(C) of the Internal Revenue Code of 1986 is amended by striking the prescriptive criteria for such component established by the 2009 International Energy Conservation Code, as such Code (including supplements) is in effect on the date of the enactment of the American Recovery and Reinvestment Tax Act of 2009 and inserting the applicable IECC standards . Section 25C(c) of such Code is amended by adding at the end the following new paragraph:

For purposes of this section, the term applicable IECC standards means, with respect to any building envelope component, the prescriptive criteria for such component in effect under the International Energy Conservation Code on the first day of the taxable year for which the credit is allowed. . Section 25C(d)(3) of the Internal Revenue Code of 1986 is amended by striking the Consortium for Energy Efficiency, as in effect on January 1, 2009 each place it appears and inserting the applicable CEE standards .

Section 25C(d) of such Code is amended by adding at the end the following new paragraph: For purposes of this section, the term applicable CEE standards means, with respect to any property, the standards established by the Consortium for Energy Efficiency that are in effect for such property on the first day of the taxable year for which the credit is allowed. . Paragraph

(3)of section 25C(d) of such Code is amended— in subparagraph (A), by inserting and meets Energy Star program certification requirements as of the first day of the taxable year in which the property placed in service after procedure , in subparagraph (C), by inserting and meets Energy Star program certification requirements as of the first day of the taxable year in which the property placed in service after 90 percent , and in subparagraph (E)— by striking and which and inserting which , and by inserting , and which meets Energy Star program certification requirements as of the first day of the taxable year in which the property placed in service after 75 percent . Paragraph

(4)of section 25C(d) of such Code is amended by inserting and meets Energy Star program certification requirements as of the first day of the taxable year in which the property placed in service after 95 . Paragraph

(5)of section 25C(d) of such Code is amended— by striking and which and inserting , which , and by inserting , and which meets Energy Star program certification requirements as of the first day of the taxable year in which the property placed in service after test procedures) . The Internal Revenue Code of 1986 is amended— by redesignating section 25C as section 36C, and by moving section 36C (as amended by subsections

(a)and

(b)and as redesignated by subparagraph (A)) from subpart A of part IV of subchapter A of chapter 1 to the location immediately before section 37 in subpart C of part IV of subchapter A of chapter 1. Section 1016(a)(33) of such Code is amended— by striking section 25C(f) and inserting section 36C(f) , and by striking under section 25C and inserting under section 36C . The table of sections for subpart A of part IV of subchapter A of chapter 1 of such Code is amended by striking the item relating to section 25C. Paragraph

(2)of section 1324(b) of title 31, United States Code, is amended by inserting 36C, after 36B, . The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36B the following new item: 36C. Nonbusiness energy property. . The amendments made by this section shall apply to property placed in service after December 31, 2016.