To amend the Internal Revenue Code of 1986 to extend for one year the credit for energy-efficient new homes.

In general— Subsection (g) of section 45L of the Internal Revenue Code of 1986 is amended by striking “December 31, 2013” and inserting “December 31, 2014”.

Effective date— The amendments made by this section shall apply to homes acquired after December 31, 2013.