referred to in subsection (c)(1)(C) satisfies the energy-savings targets established by the Secretary under subparagraph (B) with respect to such system, then the requirement of subsection (c)(1)(D) shall be treated as met with respect to such system, and the deduction under subsection (a) shall be allowed with respect to energy efficient commercial building property installed as part of such system and as part of a plan to meet such targets, except that subsection (b) shall be applied to such property by substituting $.60 for $1.80 . (B) Regulations The Secretary, after consultation with the Secretary of Energy, shall establish a target for each system described in subsection (c)(1)(C) such that, if such targets were met for all such systems, the building would meet the requirements of subsection (c)(1)(D). . (B) Conforming amendments (i) Section 179D(c)(1)(D) is amended— (I) by striking subsection (d)(5) and inserting subsection (d)(6) , and (II) by striking subsection (d)(1) and inserting subsection (d)(2) . (ii) Paragraph (3)(A) of section 179D(d), as redesignated by subparagraph (A), is amended by striking paragraph (1) and inserting paragraph (2) . (iii) Paragraph (5) of section 179D(d), as redesignated by subparagraph (A), is amended by striking paragraph (2)(B)(iii) and inserting paragraph (3)(B)(iii) . (iv) Section 179D(h)(2) is amended by inserting or (d)(1)(A) after subsection (c)(1)(D) . (5) Allocation of deduction for public property Paragraph (4) of section 179D(d), as redesignated by paragraph (4)(A), is amended to read as follows: (4) Allocation of deduction for public property In the case of energy efficient commercial building property installed on or in property owned by a Federal, State, or local government or a political subdivision thereof, the Secretary shall promulgate a regulation to allow the allocation of the deduction to the person primarily responsible for designing the property in lieu of the owner of such property. Such person shall be treated as the taxpayer for purposes of this