the speed and torque of an operational motor that powers pump, fan, exhaust, ventilation, air-handling, or compressor equipment, and (II) controlled automatically by a building automation system, process control system, or local controller driven by differential pressure flow, temperature or another variable signal. . (d) Alternative depreciation system The table in section 168(g)(3)(B) of such Code is amended by inserting after the item relating to subparagraph (D)(v) the following new item: (D)(vi) 10 . (e) Effective date The amendments made by this section shall apply to property placed in service after December 31, 2020. 3. Report relating to depreciation of energy efficient qualified improvement property (a) In general Not later than 30 days after the date that is 3 years after the date of the enactment of this Act, the Secretary of the Treasury, in consultation with the Secretary of Energy, shall submit to Congress a report on energy efficient qualified improvement property (as defined in section 168(e)(7) of the Internal Revenue Code of 1986). (b) Contents Such report shall include the following: (1) The number of times over such 3-year period energy efficient qualified improvement property was placed in service and treated as 10-year property under section 168(e)(3)(D) of such Code. (2) A summary of the types of such energy efficient qualified improvement property placed in service during such period. (3) An estimate of the energy use savings, and reduction in greenhouse gas emissions, attributable to such property. (4) An estimate of the number of jobs created which are attributable to the enactment of the Energy Efficient Qualified Improvement Property Act of 2020. (5) Any recommendations for updated efficiency requirements for energy efficient qualified improvement property or rules for the depreciation thereof.