Section 25C(d)(2)(A) is amended by adding or at the end of clause (i), by striking , or at the end of clause (ii) and inserting a period, and by striking clause (iii). (2) Conforming amendment Section 25C(d) is amended by striking paragraph (5) and redesignating paragraph (6) as paragraph (5). (h) Increase in standard for electric heat pump water heater Section 25C(d)(3)(A) is amended by striking an energy factor of at least 2.0 and inserting a uniform energy factor of at least 3.0 . (i) Update of standards for certain energy-Efficient building property Section 25C(d)(3) is amended— (1) by striking January 1, 2009 each place such term appears and inserting November 1, 2019 , and (2) by striking subparagraph (D) and inserting the following: (D) a natural gas, propane, or oil water heater which, in the standard Department of Energy test procedure, yields— (i) in the case of a storage tank water heater— (I) in the case of a medium-draw water heater, a uniform energy factor of not less than 0.78, and (II) in the case of a high-draw water heater, a uniform energy factor of not less than 0.80, and (ii) in the case of a tankless water heater— (I) in the case of a medium-draw water heater, a uniform energy factor of not less than 0.87, and (II) in the case of a high-draw water heater, a uniform energy factor of not less than 0.90, and . (j) Increase in standard for furnaces Section 25C(d)(4) is amended by striking by striking not less than 95. and inserting the following: not less than— (A) in the case of a furnace, 97 percent, and (B) in the case of a hot water boiler, 95 percent. . (k) Home energy audits (1) In general Section 25C(a) is amended by striking and at the end of paragraph (1), by striking the period at the end of paragraph (2) and inserting , and , and by adding at the end the following new paragraph: (3) 30 percent of the amount paid or incurred by the taxpayer during the taxable year for home energy audits. . (2) Limitation Section 25C(b) is amended adding at the end the following new paragraph: (4) Home