(B) Qualified computer software For purposes of this paragraph, the term qualified computer software has the same meaning given such term under section 45L(d)(2). (f) Basis adjustment For purposes of this subtitle, if a credit is allowed under this section for any expenditures with respect to any energy efficiency improvements, the increase in the basis of such property which would (but for this subsection) result from such expenditures shall be reduced by the amount of the credit so allowed. (g) Coordination with investment credits For purposes of this section, expenditures taken into account under section 25D or 47 shall not be taken into account under this section. . (b) Conforming amendment The table of sections for subpart A of part IV of subchapter A of chapter 1 is amended by striking the item relating to section 25C and inserting after the item relating to section 25B the following item: Sec. 25C. Credit for energy efficiency improvements to residential buildings. . (c) Effective date The amendments made by this section shall apply to any energy efficiency improvements placed in service after December 31, 2018. 304. Deduction for new energy efficient commercial buildings (a) In general Section 179D is amended to read as follows: 179D. Energy efficient commercial building deduction (a) In general There shall be allowed as a deduction an amount equal to the applicable amount for each qualified building placed in service by the taxpayer during the taxable year. (b) Applicable amount (1) In general For purposes of subsection (a), the applicable amount shall be an amount equal to the product of— (A) the applicable dollar value, and (B) the square footage of the qualified building. (2) Applicable dollar value For purposes of paragraph (1)(A), the applicable dollar value shall be an amount equal to $1.00 increased (but not above $4.75) by $0.25 for every 5 percentage points by which the efficiency ratio for the qualified building is certified to be greater than 25 percent. (3) Efficiency ratio (A) In general