the Secretary of Energy and the Administrator of the Environmental Protection Agency) for purposes of the building envelope and any appliances and mechanical systems within the dwelling unit. (3) Construction The term construction includes substantial reconstruction and rehabilitation. (4) Acquire The term acquire includes purchase. (c) Basis adjustment For purposes of this subtitle, if a credit is allowed under this section in connection with any expenditure for any property, 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 the credit so determined. (d) Coordination with investment credit For purposes of this section, expenditures taken into account under section 47 or 48(a) shall not be taken into account under this section. . (b) Conforming amendments (1) Section 38(b) of the Internal Revenue Code of 1986 is amended by striking plus at the end of paragraph (31), by striking the period at the end of paragraph (32) and inserting , plus , and by adding at the end the following new paragraph: (33) the new all-electric home credit determined under section 45T(a). . (2) Section 196(c) of such Code is amended by striking and at the end of paragraph (13), by striking the period at the end of paragraph (14) and inserting , and , and by adding at the end the following new paragraph: (15) the new all-electric home credit determined under section 45T(a). . (3) Section 1016(a) of such Code is amended by striking and at the end of paragraph (37), by striking the period at the end of paragraph (38) and inserting , and , and by inserting after paragraph (38) the following new paragraph: (39) to the extent provided in section 45T(c), in the case of amounts with respect to which a credit has been allowed under section 45T. . (4) The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 45S the following new item: 45T. New All-Electric Home