or more of the existing internal structural framework of such building is retained in place, and , and (II) by redesignating subparagraphs (B) and (C) as subparagraphs (C) and (D), respectively, and by inserting after subparagraph (A) the following new subparagraph: (B) Building must be first placed in service before 1936 In the case of a building other than a certified historic structure, a building shall not be a qualified rehabilitated building unless the building was first placed in service before 1936. , and (ii) in paragraph (2)(B), by amending clause (iv) to read as follows: (iv) Certified historic structure, etc Any expenditure attributable to the rehabilitation of a certified historic structure or a building in a registered historic district, unless the rehabilitation is a certified rehabilitation (within the meaning of subparagraph (C)). The preceding sentence shall not apply to a building in a registered historic district if— (I) such building was not a certified historic structure, (II) the Secretary of the Interior certified to the Secretary that such building is not of historic significance to the district, and (III) if the certification referred to in subclause (II) occurs after the beginning of the rehabilitation of such building, the taxpayer certifies to the Secretary that, at the beginning of such rehabilitation, he in good faith was not aware of the requirements of subclause (II). . (B) Paragraph (4) of section 145(d) of such Code is amended— (i) by striking of section 47(c)(1)(B) each place it appears and inserting of section 47(c)(1)(C) , and (ii) by striking section 47(c)(1)(B)(i) and inserting section 47(c)(1)(C)(i) . (b) Increase in credit rate for qualified rehabilitated buildings other than certified historic structures Section 47(a)(1) of such Code, as amended by subsection (a), is amended by striking 10 percent and inserting 15 percent . (c) Modification of date before which buildings other than certified historic structures must be placed in service Section 47(c)(1)(B) of such Code,