of such property begins) by the American Society of Heating, Refrigerating, and Air Conditioning Engineers and the Illuminating Engineering Society of North America. . (2) California Nonresidential Alternative Calculation Method Approval Manual Section 179D(d)(2) of such Code is amended by striking 2005 and inserting 2019 . (e) Change in efficiency standards Section 179D(c)(1)(D) of such Code is amended by striking 50 and inserting 30 . (f) Payment for public property Section 179D(d)(4) of such Code is amended to read as follow: (4) Payment for public property (A) In general In the case of energy efficient commercial building property placed in service by a State or local government or a political subdivision thereof, such government or subdivision shall be treated as making a payment against the tax imposed by subtitle A for the taxable year equal to 10 percent of the amount allowable as a deduction under subsection (a) with respect to such property. (B) Timing The payment described in subparagraph (A) shall be treated as made on— (i) in the case of a State or local government or a political subdivision thereof for which no return is required under section 6011 or 6033(a), the later of the date that a return would be due under section 6033(a) if such government or subdivision were described in that section or the date on which such government or subdivision submits a claim for credit or refund (at such time and in such manner as the Secretary shall provide), and (ii) in any other case, the later of the due date of the return of tax for the taxable year or the date on which such return is filed. . (g) Deadwood Section 179D of such Code, as amended by subsection (a), is amended by striking subsection (f) and redesignating subsections (g) and (h) as subsections (f) and (g), respectively. (h) Effective date (1) In general Except as provided by paragraph (2), amendments made by this section shall apply to property placed in service after December 31, 2019. (2) Extension The amendment made by subsection (a) shall