shall be treated as including the Secretary's delegate. (h) Appropriations There is hereby appropriated to the Secretary of the Treasury such sums as may be necessary to carry out this section. II Saving consumers and businesses money by promoting energy efficiency 326. Permanent extension of energy efficient commercial buildings deduction (a) In general Section 179D of the Internal Revenue Code of 1986 is amended by striking subsection (h). (b) Update of standard (1) In general Section 179D of the Internal Revenue Code of 1986 is amended by striking Standard 90.1-2007 each place it appears and inserting the applicable ASHRAE standard . (2) Applicable ASHRAE standard Section 179D(c)(2) of such Code is amended to read as follows: (2) Applicable ASHRAE standard The term applicable ASHRAE standard means— (A) Standard 90.1–2013 of the American Society of Heating, Refrigerating, and Air Conditioning Engineers and the Illuminating Engineering Society of North America, or (B) in the case of any subsequent standard adopted by the American Society of Heating, Refrigerating, and Air Conditioning Engineers which supersedes the standard described in subparagraph (A), such subsequent standard. . (c) Effective date The amendments made by this section shall apply to property placed in service after December 31, 2016. 327. Permanent extension of new energy efficient home credit (a) In general Section 45L of the Internal Revenue Code of 1986 is amended by striking subsection (g). (b) Update of standard (1) In general Section 45L of the Internal Revenue Code of 1986 is amended by striking the standards of chapter 4 of the 2006 International Energy Conservation Code, as such Code (including supplements) is in effect on January 1, 2006 each place it appears and inserting the applicable standards . (2) Applicable standards Section 45L of such Code, as amended by subsection (a), is amended by adding at the end the following new subsection: (g) Applicable standards For purposes of this section, the term applicable standards means,