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 For purposes of this section, the efficiency ratio of a qualified building shall be equal to the quotient, expressed as a percentage, obtained by dividing— (i) an amount equal to the difference between— (I) the annual level of energy consumption of the qualified building, and (II) the annual level of energy consumption of the baseline building, by (ii) the annual level of energy consumption of the baseline building. (B) Exclusion of plug loads For purposes of determining the annual level of energy consumption of the qualified and baseline buildings under this paragraph, any energy consumption attributable to plug loads shall be excluded. (4) Baseline building For purposes of this section, the baseline building shall be a building which— (A) is comparable to the qualified building, and (B) meets the minimum requirements of Standard 90.1–2016 of the American Society of Heating, Refrigerating, and Air Conditioning Engineers and the Illuminating Engineering Society of North America (as in effect on the date of the enactment of the Clean Energy for America Act ). (c) Qualified building The term qualified building means a building— (1) located in the United States, (2) which is owned by the taxpayer, and (3) which is certified to have an annual level of energy consumption that is less than the baseline building and an efficiency ratio of not less than 25 percent. (d) 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 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