; and (C) by striking subsection (c) and inserting the following: (c) Energy saving requirements A dwelling unit meets the energy saving requirements of this subsection if such unit— (1) (A) is certified— (i) to have a level of annual heating and cooling energy consumption which is at least 60 percent below the annual level of heating and cooling energy consumption of a comparable dwelling unit— (I) which is constructed in accordance with the standards of chapter 4 of the 2006 International Energy Conservation Code, as such Code (including supplements) is in effect on January 1, 2006, and (II) for which the heating and cooling equipment efficiencies correspond to the minimum allowed under the regulations established by the Department of Energy pursuant to the National Appliance Energy Conservation Act of 1987 and in effect at the time of completion of construction, and (ii) to have building envelope component improvements account for at least 1/5 of such 60 percent, or (B) is certified— (i) to have a level of annual energy consumption which is at least 15 percent below the annual level of energy consumption of a comparable dwelling unit— (I) which is constructed in accordance with the standards of chapter 4 of the 2018 IECC, and (II) which meets the requirements described in subparagraph (A)(i)(II), and (ii) to have building envelope component improvements account for at least 1/5 of such 15 percent, (2) is a manufactured home which— (A) conforms to Federal Manufactured Home Construction and Safety Standards (part 3280 of title 24, Code of Federal Regulations), and (B) meets the requirements described in subparagraph (A) or (B) of paragraph (1), (3) meets the requirements established by the Administrator of the Environmental Protection Agency under the Energy Star Labeled Homes program, or (4) is a manufactured home which— (A) conforms to the standards described in paragraph (2)(A), and (B) meets the requirements described in paragraph (3). . (2) Effective date The amendments made by this subsection shall apply