179D(d)(2) is amended by striking 2005 and inserting 2019 . (e) Change in efficiency standards Section 179D(c)(1)(D) is amended by striking 50 and inserting 30 . (f) Deadwood Section 179D , as amended by subsections (a) and (b), is amended by striking subsection (f) and redesignating subsections (g), (h), and (i) as subsections (f), (g), and (h), respectively. (g) Effective date The amendments made by this section shall apply to property placed in service after December 31, 2020. 304. Extension, increase, and modifications of new energy efficient home credit (a) Extension of credit Section 45L(g) is amended by striking December 31, 2020 and inserting December 31, 2025 . (b) Increase in credit for certain dwelling units Section 45L(a)(2)(A) is amended by striking $2,000 and inserting $2,500 . (c) Increase in standard for heating and cooling reduction for certain units Section 45L(c)(1) is amended by striking 50 percent each place such term appears and inserting 60 percent . (d) Energy saving requirements modifications (1) All Energy Star Labeled homes eligible