enactment of this Act, and (B) any alternative fuel credit properly determined under section 6426(d) of such Code for such periods, 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) to begin not later than 30 days after such guidance is issued. Such claims shall be paid by such Secretary not later than 60 days after receipt. If such Secretary has not paid pursuant to a claim filed under this subsection within 60 days after the date of the filing of such claim, the claim shall be paid with interest from such date determined by using the overpayment rate and method under section 6621 of such Code. (g) Biodiesel, biodiesel mixtures, and alternative fuels (1) In general Section 6427(e)(6) is amended— (A) in subparagraph (B), by striking 2016 and inserting 2018 , and (B) in subparagraph (C), by striking 2016 and inserting 2018 . (2) Effective date The amendments made by this subsection shall apply to fuel sold or used after December 31, 2016. III Energy Efficiency Incentives 301. Credit for new energy efficient residential buildings (a) In general Section 45L is amended to read as follows: 45L. New energy efficient home credit (a) Allowance of credit For purposes of section 38, in the case of an eligible contractor, the new energy efficient 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)