inserting 179F, after 179E, . (5) The table of sections for part VI of subchapter B of chapter 1 is amended by inserting after the item relating to section 179E the following new item: Sec. 179F. Deduction for energy efficiency improvements to commercial buildings. . (c) Effective date The amendments made by this section shall apply to any energy efficiency improvements placed in service after December 31, 2018. 306. Temporary extension of existing energy efficiency incentives (a) Nonbusiness energy property (1) In general Paragraph (2) of section 25C(g) is amended by striking December 31, 2016 and inserting December 31, 2018 . (2) Effective date The amendments made by this subsection shall apply to property placed in service after December 31, 2016. (b) New energy efficient home credit (1) In general Subsection (g) of section 45L is amended by striking December 31, 2016 and inserting December 31, 2018 . (2) Effective date The amendments made by this subsection shall apply to any qualified new energy efficient home acquired after December 31, 2016. (c) Energy efficient commercial buildings deduction (1) In general Subsection (h) of section 179D is amended by striking December 31, 2016 and inserting December 31, 2018 . (2) Effective date The amendments made by this section shall apply to property placed in service after December 31, 2016. IV Clean Electricity and Fuel Bonds 401. Clean energy bonds (a) In general Subpart J of part IV of subchapter A of chapter 1 is amended by adding at the end the following new section: 54BB. Clean energy bonds (a) In general If a taxpayer holds a clean energy bond on one or more interest payment dates of the bond during any taxable year, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of the credits determined under subsection (b) with respect to such dates. (b) Amount of credit (1) In general The amount of the credit determined under this subsection with respect to any interest payment date for a clean