the allocation of the deduction to the person primarily responsible for designing the property in lieu of the owner of such property, with such person to be treated as the taxpayer for purposes of this section. (2) Eligible entity For purposes of this subsection, the term eligible entity means— (A) a Federal, State, or local government or a political subdivision thereof, (B) an Indian tribe (as defined in section 45A(c)(6)), or (C) an organization described in section 501(c) and exempt from tax under section 501(a). (e) Basis adjustment For purposes of this subtitle, if a deduction is allowed under this section with respect to any qualified building, the basis of such property shall be reduced by the amount of the deduction so allowed. (f) 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 means software— (i) for which the software designer has certified that the software meets all procedures and detailed methods for calculating energy consumption levels as required by the Secretary, and (ii) which provides such forms as required to be filed by the Secretary in connection with energy consumption levels and the deduction