at the time of the acquisition of the property, or at the time of the completion of the construction, reconstruction, or erection of the property, as the case may be. (C) Requirements and standards for air conditioners and heat pumps The standards and requirements prescribed by the Secretary under subparagraph (B) with respect to the energy efficiency ratio (EER) for central air conditioners and electric heat pumps— (i) shall require measurements to be based on published data which is tested by manufacturers at 95 degrees Fahrenheit, and (ii) may be based on the certified data of the Air Conditioning and Refrigeration Institute that are prepared in partnership with the Consortium for Energy Efficiency. (3) Energy-efficient building property The term energy-efficient building property means— (A) an electric heat pump water heater which yields a Uniform Energy Factor of at least 2.2 in the standard Department of Energy test procedure, (B) an electric heat pump which achieves the highest efficiency tier established by the Consortium for Energy Efficiency, as in effect on January 1, 2009, (C) a central air conditioner which achieves the highest efficiency tier established by the Consortium for Energy Efficiency, as in effect on January 1, 2009, and (D) a natural gas, propane, or oil water heater which has either a Uniform Energy Factor of at least 0.82 or a thermal efficiency of at least 90 percent. (4) Qualified natural gas, propane, or oil furnace or hot water boiler The term qualified natural gas, propane, or oil furnace or hot water boiler means a natural gas, propane, or oil furnace or hot water boiler which achieves an annual fuel utilization efficiency rate of not less than 95. (5) Advanced main air circulating fan The term advanced main air circulating fan means a fan used in a natural gas, propane, or oil furnace and which has an annual electricity use of no more than 2 percent of the total annual energy use of the furnace (as determined in the standard Department of Energy test procedures). (e) Special