; (ii) is in compliance with Appendix RA (Solar-Ready Zone) of the 2021 International Energy Conservation Code; and (iii) is certified under— (I) the Zero Energy Ready Homes program administered by the Department of Energy; or (II) the Passive House specifications of the Passive Institute US or the International Passive House Institute. (b) Eligibility for tax credit To be eligible to receive a tax credit under this section, the builder or owner of a building must demonstrate that— (1) the building is located in the United States; (2) the building is at least 50 percent occupied when the tax credit is claimed; (3) if the building has implemented a deep energy retrofit, the project has been completed and certified as a deep energy retrofit by a registered architect or engineer, or by another professional authorized by the Secretary of Energy by rule; and (4) if the building is a zero-energy building, the building has been zero-energy over a span of 12 continuous months with at least 50 percent occupancy as verified— (A) through certification by the Living Buildings Institute Zero Energy Certification Program; (B) through certification by the LEED Zero Energy Certification Program Verification; or (C) by another professional authorized by the Secretary of Energy by rule. (c) Tax credit amounts (1) Zero-energy-ready buildings The following tax credit amounts shall be awarded for certified zero-energy-ready buildings— (A) for a residential building with no more than four dwelling units, $5,000 per dwelling unit; (B) for a residential building with five or more dwelling units, $3,500 per dwelling unit; and (C) for a commercial building, $3 per square foot of floor area. (2) Zero-energy buildings The following tax credit amounts shall be awarded for certified zero-energy buildings— (A) for a residential building with no more than four dwelling units, $5,000 per dwelling unit; (B) for a residential building with five or more dwelling units, $3,500 per dwelling unit