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) Construction The term construction does not include substantial reconstruction or rehabilitation. (d) 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 credit allowed under this section. (e) Basis adjustment For purposes of this subtitle, if a credit is allowed under this section in connection with any expenditure for any property (other than a qualified low-income building, as described in section 42(c)(2)), the increase in the basis of such property which would (but for this subsection) result from such expenditure shall be reduced by the amount of