This bill, titled the "Energy Efficiency for Affordable Housing Act," amends the Internal Revenue Code of 1986 to enhance the low-income housing tax credit. It specifically targets rehabilitation expenditures for existing buildings that achieve enhanced energy performance . For these buildings, the amount of rehabilitation expenditures eligible for the credit will be increased by 30 percent. This aims to incentivize energy-efficient upgrades in affordable housing projects. Enhanced energy performance can be met by adhering to advanced building construction standards set by the Secretary of Energy or by implementing a qualified retrofit plan . A qualified retrofit plan requires a certified reduction of at least 50 percent in the building's site energy usage intensity. Furthermore, the bill provides an even greater incentive, increasing eligible expenditures by 60 percent, for buildings located in high-cost areas that also achieve enhanced energy performance. These changes will apply to buildings with credit allocations or bond issue dates after December 31, 2025.