,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #ccgh  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,octob] #bi1 #bjac    
,mr4 ,wel* 7= himself & ,mr4 ,gibbs7    
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to ext5d ! nonbus9ess     
en]gy prop]ty cr$it to include !        
insulation compon5t ( insulat$ sid+4    
#a4 ,nonbus9ess en]gy prop]ty to include
 insulation compon5t ( insulat$ sid+    
7a7 ,9 g5]al ,p>agraph 7#b7 ( section   
#be;,c7c7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by /rik+ & at ! end (    
subp>agraph 7,c71 by /rik+ ! p]iod at ! 
end ( subp>agraph 7,d7 & ins]t+ 1 &1 &  
by add+ at ! end ! foll[+ new           
subp>agraph3  7,e7 ! insulation portion 
( any build+ cladd+ sy/em 7includ+ v9yl 
sid+ ) integral insulat+ mat]ial7 t has 
a m9imum !rmal resi/ance ( ,r-#b4  4    
7b7 ,doll> limitation ,subsection 7b7 ( 
section #be;,c7b7 ( su* ,code is am5d$  
by r$esignat+ p>agraph 7#c7 z p>agraph  

7#d7 & by ins]t+ aft] p>agraph 7#b7 !   
foll[+ new p>agraph3  7#c7 ,c]ta9       
insulation ,9 ! case ( am\nts paid or   
incurr$ = compon5ts describ$ 9          
subsection 7c77#b77;,e7 by any taxpay] =
 any taxable ye>1 ! cr$it all[$ "u ?is  
section ) respect to su* am\nts = su*   
ye> %all n exce$ ! excess 7if any7 (    
#bej ov] ! aggregate cr$its all[$ "u ?is
 section ) respect to su* am\nts = all  
prior taxable ye>s end+ aft] ,decemb]   
#ca1 #bjje4  4  7c7 ,effective date ,!  
am5dm5ts made by ?is section %all apply 
to prop]ty plac$ 9 s]vice aft] ! date ( 
! enactm5t ( ?is ,act4