; biomass expenditure provisions restored The amendments made by subsection (b) shall apply to expenditures made after December 31, 2022. 230. Energy efficient commercial buildings deduction (a) In general (1) Maximum amount of deduction rules restored Section 179D(b) is amended to read as follows: (b) Maximum amount of deduction The deduction under subsection (a) with respect to any building for any taxable year shall not exceed the excess (if any) of— (1) the product of— (A) $1.80, and (B) the square footage of the building, over (2) the aggregate amount of the deductions under subsection (a) with respect to the building for all prior taxable years. . (2) Modification of efficiency standard Section 179D(c)(1)(D) is amended by striking 25 percent and inserting 50 percent . (3) Reference standard Section 179D(c)(2) is amended to read as follows: (2) Reference standard 90.1 The term Reference Standard 90.1 means, with respect to any property, the most recent Standard 90.1 published by the American Society of Heating, Refrigerating, and Air Conditioning Engineers and the Illuminating Engineering Society of North America which has been affirmed by the Secretary, after consultation with the Secretary of Energy, for purposes of this section not later than the date that is 2 years before the date that construction of such property begins. . (4) Partial allowance (A) In general Section 179D(d) is amended— (i) by redesignating paragraphs (1) through (5) as paragraphs (2) through (6), respectively, and (ii) by inserting before paragraph (2) the following: (1) Partial allowance (A) In general Except as provided in subsection (f), if— (i) the requirement of subsection (c)(1)(D) is not met, but (ii) there is a certification in accordance with paragraph (6) that any system 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