a credit has been allowed under section 45T. . (4) The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 45S the following new item: 45T. New All-Electric Home Credit. . (c) Effective date The amendments made by this section shall apply to qualified new all-electric homes acquired after December 31, 2019, in taxable years ending after such date.