home credit for the taxable year is the applicable amount for each qualified residence which is— (1) constructed by the eligible contractor, and (2) acquired by a person from such eligible contractor for use as a residence during the taxable year. (b) Applicable amount (1) In general For purposes of subsection (a), the applicable amount shall be an amount equal to $1,500 increased (but not above $3,000) by $100 for every 5 percentage points by which the efficiency ratio for the qualified residence is certified to be greater than 25 percent. (2) Efficiency ratio For purposes of this section, the efficiency ratio of a qualified residence shall be equal to the quotient, expressed as a percentage, obtained by dividing— (A) an amount equal to the difference between— (i) the annual level of energy consumption of the qualified residence, and (ii) the annual level of energy consumption of the baseline residence, by (B) the annual level of energy consumption of the baseline residence. (3) Baseline residence For purposes of this section, the baseline residence shall be a residence which is— (A) comparable to the qualified residence, and (B) constructed in accordance with the standards of the 2015 International Energy Conservation Code, as such Code (including supplements) is in effect on the date of the enactment of the Clean Energy for America Act . (c) Definitions For purposes of this section: (1) Eligible contractor The term eligible contractor means— (A) the person who constructed the qualified residence, or (B) in the case of a qualified residence which is a manufactured home, the manufactured home producer of such residence. (2) Qualified residence The term qualified residence means a dwelling unit— (A) located in the United States, (B) the construction of which is substantially completed after the date of the enactment of this section, and (C) which is certified to have an annual level of energy consumption that is less than the baseline residence and an efficiency ratio of not less than 25 percent. (3)