in service after December 31, 2016. 313. Extension of energy efficient commercial buildings deduction (a) In general Section 179D(h) is amended by striking December 31, 2016 and inserting December 31, 2018 . (b) Effective date The amendment made by this section shall apply to property placed in service after December 31, 2016. 314. Extension of special rule for sales or dispositions to implement FERC or State electric restructuring policy for qualified electric utilities (a) In general Section 451(i)(3) is amended by striking January 1, 2017 and inserting January 1, 2019 . (b) Effective date The amendment made by this section shall apply to dispositions after December 31, 2016. 315. Extension of excise tax credits relating to alternative fuels (a) Extension of alternative fuels excise tax credits (1) In general Sections 6426(d)(5) and 6426(e)(3) are each amended by striking December 31, 2016 and inserting December 31, 2018 . (2) Outlay payments for alternative fuels Section 6427(e)(6)(C) is amended by striking December 31, 2016 and inserting December 31, 2018 . (3) Effective date The amendments made by this subsection shall apply to fuel sold or used after December 31, 2016. (b) Special rule for 2017 Notwithstanding any other provision of law, in the case of any alternative fuel credit properly determined under section 6426(d) of the Internal Revenue Code of 1986 for the period beginning on January 1, 2017, and ending on December 31, 2017, such credit shall be allowed, and any refund or payment attributable to such credit (including any payment under section 6427(e) of such Code) shall be made, only in such manner as the Secretary of the Treasury (or the Secretary’s delegate) shall provide. Such Secretary shall issue guidance within 30 days after the date of the enactment of this Act providing for a one-time submission of claims covering periods described in the preceding sentence. Such guidance shall provide for a 180-day period for the submission of such claims (in such manner as prescribed by such Secretary)