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 which was installed by an entity 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 such installation, subsection (b)(1)(A) shall be applied by substituting $3.20 for $3 . . (2) Conforming amendment Section 179D(d)(1)(A) of such Code is amended by inserting (or, in the case of property to which paragraph (7) applies, by substituting $1.07 for $3.20 in such paragraph) before the period at the end. (3) Effective date The amendment made by this section shall apply to property placed in service after December 31, 2020. VI Environmental Justice 601. Qualified environmental justice program credit (a) In general Subpart C of part IV of subchapter A of chapter 1 is amended by adding at the end the following new section: 36C. Qualified environmental justice programs (a) Allowance of credit In the case of an eligible educational institution, there shall be allowed as a credit against the tax imposed by this subtitle for any taxable year an amount equal to the applicable percentage of the amounts paid or incurred by such taxpayer during such taxable year which are necessary for a qualified environmental justice program. (b) Qualified environmental justice program For purposes of this section— (1) In general The term qualified environmental justice program means a program conducted by one or more eligible educational institutions that is designed to address, or improve data about, qualified environmental stressors for the primary purpose of improving, or facilitating the improvement of, health and economic outcomes of individuals residing in low-income areas or areas populated disproportionately by racial or ethnic minorities. (2) Qualified environmental