efficiency improvements (A) In general The term energy efficiency improvements means any property installed on or in a qualified building which has been certified to reduce the level of energy consumption for such building, provided that depreciation (or amortization in lieu of depreciation) is allowable with respect to such property. (B) Amounts paid or incurred for energy efficiency improvements For purposes of subsection (a)(2), the amount paid or incurred by the taxpayer— (i) shall include expenditures for design and for labor costs properly allocable to the onsite preparation, assembly, or original installation of the property, and (ii) shall not include any expenditures related to expansion of the building floor area. (d) Certification (1) In general (A) Accredited third party A certification described in this section shall be made by a third party that is accredited by a certification program approved by the Secretary, in consultation with the Secretary of Energy. (B) Guidance A certification described in this section shall be made in accordance with guidance prescribed by the Secretary, in consultation with the Secretary of Energy. Such guidance shall— (i) specify procedures and methods for calculating annual energy consumption levels, and (ii) include requirements to ensure the safe operation of energy efficiency improvements and that all improvements are installed according to the applicable standards of such certification program. (2) Computer software (A) In general Any calculation under paragraph (1)(B)(i) shall be prepared by qualified computer software. (B) Qualified computer software For purposes of this paragraph, the term qualified computer software has the same meaning given such term under section 179D(f)(2). (e) Allocation of deduction (1) In general In the case of a qualified building owned by an eligible entity, the Secretary shall promulgate regulations to allow the allocation of the deduction to the person primarily responsible for designing the energy efficiency improvements in lieu of