; (B) the cost of rehabilitation, alteration, conversion, or improvement, including the moderate or substantial rehabilitation thereof; and (C) the cost of the land on which the housing and related facilities are located. (7) Annual adjustments The Secretary shall adjust the cost limitation not less than annually to reflect changes in the general level of construction, reconstruction, and moderate and substantial rehabilitation costs. (8) Incentives for savings (A) Special housing account (i) In general The Secretary shall use the development cost limitations established under paragraph (1) or (6) to calculate the amount of financing to be made available to individual owners. (ii) Actual developmental costs less than financing Owners which incur actual development costs that are less than the amount of financing shall be entitled to retain 50 percent of the savings in a special housing account. (iii) Bonus for energy efficiency The percentage established under clause (ii) shall be increased to 75 percent for owners which add energy efficiency features which— (I) exceed the energy efficiency standards promulgated by the Secretary in accordance with section 109 of the Cranston-Gonzalez National Affordable Housing Act ( 42 U.S.C. 12709 ); (II) substantially reduce the life-cycle cost of the housing; and (III) reduce gross rent requirements. (B) Uses The special housing account established under subparagraph (A) may be used— (i) to provide services to residents of the housing or funds set aside for replacement reserves