,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #ccgh  ,,in ,,the ,,house ,,of  
,,representatives  ,october #bi1 #bjac  
,mr4 ,welch 7for himself and ,mr4       
,gibbs7 introduced the following bill2  
which was referred to the ,committee on 
,ways and ,means  ,a ,,bill  ,to amend  
the ,internal ,revenue ,code of #aihf to
 extend the nonbusiness energy property 
credit to include the insulation        
component of insulated siding4  #a4     
,nonbusiness energy property to include 
insulation component of insulated siding
  7a7 ,in general ,paragraph 7#b7 of    
section #be;,c7c7 of the ,internal      
,revenue ,code of #aihf is amended by   
striking and at the end of subparagraph 
7,c71 by striking the period at the end 
of subparagraph 7,d7 and inserting 1    
and1 and by adding at the end the       
following new subparagraph3  7,e7 the   
insulation portion of any building      
cladding system 7including vinyl siding 
with integral insulating material7 that 
has a minimum thermal resistance of     

,r-#b4  4  7b7 ,dollar limitation       
,subsection 7b7 of section #be;,c7b7 of 
such ,code is amended by redesignating  
paragraph 7#c7 as paragraph 7#d7 and by 
inserting after paragraph 7#b7 the      
following new paragraph3  7#c7 ,certain 
insulation ,in the case of amounts paid 
or incurred for components described in 
subsection 7c77#b77;,e7 by any taxpayer 
for any taxable year1 the credit allowed
 under this section with respect to such
 amounts for such year shall not exceed 
the excess 7if any7 of #bej over the    
aggregate credits allowed under this    
section with respect to such amounts for
 all prior taxable years ending after   
,december #ca1 #bjje4  4  7c7 ,effective
 date ,the amendments made by this      
section shall apply to property placed  
in service after the date of the        
enactment of this ,act4