Labeled Homes program, or (4) is a manufactured home which— (A) conforms to the standards described in paragraph (2)(A), and (B) meets the requirements described in paragraph (3). . (2) Effective date The amendments made by this subsection shall apply to qualified new energy efficient homes acquired after December 31, 2020. (c) Periodic report to Congress regarding improved standards Not later than 5 years after the date of the enactment of this Act (and each 5 years thereafter until the termination of the credit determined under section 45L of the Internal Revenue Code of 1986), the Secretary of Energy, after consultation with the Secretary of Treasury, shall submit a written report to Congress evaluating the effectiveness of such credit. Such report shall include— (1) an evaluation of each standard used under such section in determining the eligibility of property for credit under such section including whether relevant higher industry standards have been developed, and (2) recommendations (if any) for higher standards which would supplement or replace such current standards and an analysis of how such higher standards would be expected to improve the effectiveness of such credit. 6. Extension energy efficient commercial buildings deduction (a) In general Section 179D(h) of the Internal Revenue Code of 1986 is amended by striking December 31, 2020 and inserting December 31, 2050 . (b) Effective date The amendment made by this section shall apply to property placed in service after December 31, 2020.