amended by striking and before January 1, 2020, . (d) Effective date The amendments made by this section shall take effect on January 1, 2018. 128. Production credit for Indian coal facilities (a) In general Section 45(e)(10)(A) is amended by striking 12-year period each place it appears and inserting 15-year period . (b) Effective date The amendment made by this section shall apply to coal produced after December 31, 2017. 129. Energy efficient homes credit (a) In general Section 45L(g) is amended by striking December 31, 2017 and inserting December 31, 2020 . (b) Effective date The amendment made by this section shall apply to homes acquired after December 31, 2017. 130. Special allowance for second generation biofuel plant property (a) In general Section 168(l)(2)(D) is amended by striking January 1, 2018 and inserting January 1, 2021 . (b) Effective date The amendment made by this section shall apply to property placed in service after December 31, 2017. 131. Energy efficient commercial buildings deduction (a) In general Section 179D(h) is amended by striking December 31, 2017 and inserting December 31, 2020 . (b) Effective dates The amendment made by subsection (a) shall apply to property placed in service after December 31, 2017. 132. Special rule for sales or dispositions to implement FERC or State electric restructuring policy for qualified electric utilities (a) In general Section 451(k)(3) is amended by striking January 1, 2018 and inserting January 1, 2021 . (b) Effective date The amendment made by this section shall apply to dispositions after December 31, 2017. 133. Extension and clarification of excise tax credits relating to alternative fuels (a) Extension (1) In general Sections 6426(d)(5) and 6426(e)(3) are each amended by striking December 31, 2017 and inserting December 31, 2020 . (2) Outlay payments for alternative fuels Section 6427(e)(6)(C) is amended by striking December 31, 2017 and inserting December 31, 2020 . (3) Special rule Notwithstanding any other provision of law, in the case of