31, 2022. . (b) Credit made part of general business credit Section 38(b) of such Code is amended by striking plus at the end of paragraph (35), by striking the period at the end of paragraph (36) and inserting , plus , and by adding at the end the following new paragraph: (37) the portion of the disaster resilient property credit to which section 30E(f)(1) applies. . (c) Basis adjustment Section 1016(a) of such Code is amended by striking and at the end of paragraph (30), by striking the period at the end of paragraph (31) and inserting a comma, by striking and at the end of paragraph (36), by striking the period at the end of paragraph (37) and inserting , and , and by adding at the end the following new paragraph: (38) to the extent provided in section 30E(g), in the case of amounts with respect to which a credit has been allowed under section 30E. . (d) Clerical amendment The table of sections for subpart B of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 30D the following new item: Sec. 30E. Disaster resilient property. . (e) Effective date The amendments made by this section shall apply to property for which a certificate for occupancy is issued after the date of the enactment of this Act.