subsection (a) shall apply to property placed in service after December 31, 2020. (3) Home energy audits The amendments made by subsection (k) shall apply to amounts paid or incurred after December 31, 2020. 302. Residential energy efficient property (a) Extension of credit (1) In general Section 25D(h) is amended by striking December 31, 2021 and inserting December 31, 2027 . (2) Application of phaseout Section 25D(g) is amended— (A) in paragraph (1), by striking January 1, 2020 and inserting January 1, 2026 , (B) in paragraph (2)— (i) by striking December 31, 2019 and inserting December 31, 2025 , and (ii) by striking January 1, 2021 and inserting January 1, 2027 , and (C) in paragraph (3)— (i) by striking December 31, 2020 and inserting December 31, 2026 , and (ii) by striking January 1, 2022 and inserting January 1, 2028 . (b) Qualified biomass fuel property expenditures