1. Short title This Act may be cited as the Energy Efficiency for Affordable Housing Act . 2. Increase of credit (a) In general Paragraph (2) of section 42(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (C) Increase in credit for buildings achieving enhanced energy performance (i) In general In the case of any existing building to which subsection (b)(2) does not apply which achieves enhanced energy performance, the rehabilitation expenditures taken into account under subparagraph (A) shall be 130 percent of such expenditures determined without regard to this subparagraph. (ii) Enhanced energy performance For purposes of clause (i), a building achieves enhanced energy performance if it meets either of the following: (I) The minimum requirements of an advanced building construction standard which shall be determined by the Secretary of Energy using prescriptive or performance methods of calculation and promulgated by the Secretary of Energy within 180 days of the date of the enactment of this subparagraph. (II) In the case of a taxpayer which elects (at such time and in such manner as the Secretary may provide) the application of this subclause with respect to the building, a qualified retrofit plan. (iii) Definitions For purposes of this subparagraph— (I) Qualified retrofit plan The term qualified retrofit plan means a written plan prepared and stamped by a qualified professional which specifies modifications to a building which, in the aggregate, are expected to reduce such building’s site energy usage intensity by 50 percent or more in comparison to the baseline energy usage intensity of such building. Such plan shall require a qualified professional to certify— (aa) the baseline energy usage intensity of the building, (bb) that the modifications are expected to reduce such building’s site energy usage intensity by 50 percent or more in comparison to the baseline energy usage intensity of such building, and (cc) as of any date following installation of