31, 2022. 231. Modifications to new energy efficient home credit (a) Extension reversed Section 45L(h) is amended by striking December 31, 2032 and inserting December 31, 2021 . (b) Decrease in credit amounts Paragraph (2) of section 45L(a) is amended to read as follows: (2) Applicable amount For purposes of paragraph (1), the applicable amount is an amount equal to— (A) in the case of a dwelling unit described in paragraph (1) or (2) of subsection (c), $2,000, and (B) in the case of a dwelling unit described in paragraph (3) of subsection (c), $1,000. . (c) Reversal of modification of energy saving requirements Section 45L(c) is amended to read as follows: (c) Energy saving requirements A dwelling unit meets the energy saving requirements of this subsection if such unit is— (1) certified— (A) to have a level of annual heating and cooling energy consumption which is at least 50 percent below the annual level of heating and cooling energy consumption of a comparable dwelling unit— (i) which is constructed in accordance with the standards of chapter 4 of the 2006 International Energy Conservation Code, as such Code (including supplements) is in effect on January 1, 2006, and (ii) for which the heating and cooling equipment efficiencies correspond to the minimum allowed under the regulations established by the Department of Energy pursuant to the National Appliance Energy Conservation Act of 1987 and in effect at the time of completion of construction, and (B) to have building envelope component improvements account for at least 1/5 of such 50 percent, (2) a manufactured home which conforms to Federal Manufactured Home Construction and Safety Standards (part 3280 of title 24, Code of Federal Regulations) and which meets the requirements of paragraph (1), or (3) a manufactured home which conforms to Federal Manufactured Home Construction and Safety Standards (part 3280 of title 24, Code of Federal Regulations) and which— (A) meets the requirements of paragraph (1) applied by substituting 30 percent for 50 percent