the item relating to section 48C the following new item: Sec. 48D. Jobs in energy credit. . (3) Effective date The amendments made by this section shall apply to periods after December 31, 2020, under rules similar to the rules of section 48(m) of the Internal Revenue Code of 1986 (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990). (c) Increase in new energy efficient home credit for contracting with qualified entities (1) In general Section 45L(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following: (3) Adjustment for qualified entities (A) In general In the case of any dwelling unit which was constructed by an eligible contractor which is certified by the Secretary of Labor as being in compliance with all of the applicable requirements under section 503(a) of the GREEN Act of 2020 with respect to the construction of such dwelling unit, paragraph (2)(A) shall be applied by substituting $2,700 for $2,500 . (B) Recapture of adjustment for qualified entities If the Secretary of Labor revokes the certification of a qualified entity with respect to the construction of any qualified new energy efficient home, the tax imposed under this chapter on the taxpayer to whom the credit determined under this section is allowed shall be increased for the taxable year which includes the date of such revocation by an amount equal to the aggregate decrease in the credits allowed under section 38 for all prior taxable years which would have resulted solely from applying this section without regard to subparagraph (A). . (2) Effective date The amendment made by this section shall apply to dwelling units acquired after December 31, 2020. (d) Increase in energy efficient commercial building deduction for installation by qualified entities (1) In general Section 179D(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following: (7) Adjustment for qualified entities In the case of any energy efficient commercial building property