EXTENSION OF CREDIT FOR ENERGY-EFFICIENT NEW HOMES.

SEC. 408. EXTENSION OF CREDIT FOR ENERGY-EFFICIENT NEW HOMES. (a) [26 U.S.C. 45L] In General.—Subsection (g) of section 45L is amended by striking “December 31, 2011” and inserting “December 31, 2013”. (b) Energy Savings Requirements.—Clause (i) of section 45L(c)(1)(A) is amended by striking “2003 International Energy Conservation Code, as such Code (including supplements) is in effect on the date of the enactment of this section”and inserting “2006 International Energy Conservation Code, as such Code (including supplements) is in effect on January 1, 2006”. (c) [26 U.S.C. 45L note] Effective Date.—The amendments made by this section shall apply to homes acquired after December 31, 2011.