of any energy storage property under section 48D. . (3) The table of sections for subpart E of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 48C the following new item: 48D. Jobs in Energy credit. . (c) Effective date The amendments made by this section shall apply to property placed in service after December 31, 2020. 4. Extension and enhancement of new energy efficient home credit (a) Extension Subsection (g) of section 45L of the Internal Revenue Code of 1986 is amended by striking December 31, 2017 and inserting December 31, 2030 . (b) Increase in credit for qualified entities Subsection (a) of such section is amended by adding at the end the following: (3) Adjustment for qualified entities In the case of any taxable year in which the eligible contractor has been certified as a qualified entity (as defined in section 48D(e)), paragraph (2) shall be applied— (A) in subparagraph (A) of such paragraph, by substituting $2,200 for $2,000 , and (B) in subparagraph (B) of such paragraph, by substituting $1,100 for $1,000 . . (c) Effective date The amendments made by this section shall apply to any qualified new energy efficient home acquired after December 31, 2020. 5. Extension and enhancement of energy efficient commercial building deduction (a) Extension Subsection (h) of section 179D of the Internal Revenue Code of 1986 is amended by striking December 31, 2017 and inserting December 31, 2030 . (b) Increase in deduction for qualified entities Subsection (d) of such section is amended by adding at the end the following: (7) Adjustment for qualified entities In the case of any energy efficient commercial building property placed in service during any taxable year, if such property was installed by an entity which is certified as a qualified entity (as defined in section 48D(e)) for such taxable year, subsection (b)(1) shall be applied by substituting $2.00 for $1.80 in subparagraph (A) thereof. . (c) Effective date The amendments made by this section