15. (C) Exceptions This subsection shall not apply to any system— (i) the controls and circuiting of which do not comply fully with the mandatory and prescriptive requirements of Standard 90.1–2007 and which do not include provision for bilevel switching in all occupancies except hotel and motel guest rooms, store rooms, restrooms, and public lobbies, or (ii) which does not meet the minimum requirements for calculated lighting levels as set forth in the Illuminating Engineering Society of North America Lighting Handbook, Performance and Application, Ninth Edition, 2000. . (7) Inflation adjustment Section 179D(g) is amended— (A) by inserting or subsection (d)(1)(A) after subsection (b) , (B) by striking 2022 and inserting 2020 , and (C) by striking calendar year 2021 and inserting calendar year 2019 . (b) Special rule for real estate investment trusts removed Section 312(k)(3)(B) is amended to read as follows: (B) Treatment of amounts deductible under section 179, 179B, 179C, 179D, or 179E For purposes of computing the earnings and profits of a corporation, any amount deductible under section 179, 179B, 179C, 179D, or 179E shall be allowed as a deduction ratably over the period of 5 taxable years (beginning with the taxable year for which such amount is deductible under section 179, 179B, 179C, 179D, or 179E, as the case may be). . (c) Conforming amendment Paragraph (2) of section 179D(d), as redesignated by subsection (a)(4)(A), is amended by striking not later than the date that is 4 years before the date such property is placed in service and inserting not later than the date that is 2 years before the date that construction of such property begins . (d) Effective dates The amendments made by this section shall apply to taxable years beginning after December 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