; 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)