,i #aac? ,,congress #b;d ,session ,h4 ,r4 #ejjb ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,june #bf1 #bjad ,mr4 ,g]la* 7= himself & ,mr4 ,k9d7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to modify & ext5d ! cr$it = nonbus9ess en]gy prop]ty4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,home ,en]gy ,sav+s ,act ( #bjad4 #b4 ,modification & ext5sion ( cr$it = nonbus9ess en]gy prop]ty 7a7 ,cr$it made p]man5t ,section #be;,c ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ subsection 7g74 7b7 ,modification to limitations ,subsection 7b7 ( section #be;,c ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 by /rik+ #ejj 9 p>agraph 7#a7 & ins]t+ #a1jjj1 & 7#b7 by /rik+ p>agraph 7#b7 & r$esignat+ p>agraph 7#c7 z p>agraph 7#b74 7c7 ,labor co/s includ$ 9 cr$it ,p>agraph 7#a7 ( section #be;,c7c7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ flu% s5t5ce3 ,su* t]m includes exp5ditures = labor co/s prop]ly allocable to ! onsite prep>ation1 assembly1 or orig9al in/allation ( ! compon5t4 4 7d7 ,ro(s ,section #be;,c7c7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 9 p>agraph 7#a71 by /rik+ a metal ro( ) appropriate pigm5t$ coat+s1 or an asphalt ro( ) appropriate cool+ granules1 & ins]t+ or a ro(+ product1 & 7#b7 9 p>agraph 7#b77;,d71 by /rik+ any metal ro( or asphalt ro( in/all$ on a dwell+ unit1 b only if su* ro( has appropriate pigm5t$ coat+s or cool+ granules :i* are & ins]t+ any ro(+ product in/all$ on a dwell+ unit1 b only if su* ro(+ product is4 7e7 ,modifications to resid5tial en]gy prop]ty exp5ditures 7#a7 ,qualifi$ natural gas1 propane1 or oil furnaces or hot wat] boil]s ,p>agraph 7#d7 ( section #be;,c7d7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ to read z foll[s3 7#d7 ,qualifi$ natural gas1 propane1 or oil furnace or hot wat] boil] ,! t]m qualifi$ natural gas1 propane1 or oil furnace or hot wat] boil] means-- 7,a7 a natural gas or propane furnace :i* a*ieves an annual fuel utilization effici5cy rate ( n less ?an #ie1 7,b7 a natural gas or propane hot wat] boil] :i* a*ieves an annual fuel utilization effici5cy rate ( n less ?an #ij1 7,c7 an oil furnace or hot wat] boil] :i*-- 7i7 a*ieves an annual fuel utilization effici5cy rate ( n less ?an #hf1 & 7ii7 7,i7 9 ! case ( a hot wat] boil]1 is in/all$ ) temp]ature reset or !rmal purge controls & an indirect wat] heat]1 & 7,,ii7 9 ! case ( a furnace1 is in/all$ ) an electronically commutat$ bl[] motor4 4 7#b7 ,wat] heat]s 7,a7 ,9 g5]al ,p>agraph 7#c7 ( section #be;,c7d7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7i7 by /rik+ electric heat pump wat] heat] 9 subp>agraph 7,a7 & ins]t+ integrat$ heat pump wat] heat]1 7ii7 by /rik+ a natural gas1 propane1 or oil wat] heat] 9 subp>agraph 7,d7 & ins]t+ an oil wat] heat]1 & 7iii7 by r$esignat+ subp>agraph 7,e7 z subp>agraph 7,g7 & ins]t+ aft] subp>agraph 7,d7 ! foll[+ new subp>agraphs3 7,e7 a natural gas or propane /orage wat] heat] ) an en]gy factor ( at lea/ #j4fg or a !rmal effici5cy ( at lea/ #ij p]c5t1 7,f7 a natural gas or propane tankless wat] heat] ) an en]gy factor ( at lea/ #j4hb or a !rmal effici5cy ( at lea/ #ij p]c5t1 & 4 7,b7 ,limitation ,p>agraph 7#b7 ( section #be;,c7b7 ( su* ,code1 z r$esignat$ by subsection 7b71 is am5d$ by /rik+ subp>agraphs 7,a7 ?r\gh 7,c7 & ins]t+ ! foll[+3 7,a7 #a1jjj 9 ! case (-- 7i7 any wat] heat] describ$ 9 subsection 7d77#c77;,a71 7ii7 any natural gas /orage wat] heat] describ$ 9 subsection 7d77#c77;,e7 :i*-- 7,i7 has an en]gy factor ( #j4hj or high]1 or 7,,ii7 has a !rmal effici5cy ( at lea/ #ij p]c5t1 & 7iii7 any natural gas tankless wat] heat] describ$ 9 subsection 7d77#c77;,f7 :i*-- 7,i7 has an en]gy factor ( #j4ij or high]1 or 7,,ii7 has a !rmal effici5cy ( at lea/ #ij p]c5t1 & 7,b7 #ejj 9 ! case (-- 7i7 any natural gas /orage wat] heat] describ$ 9 subsection 7d77#c77;,e7 :i* has an en]gy factor :i* is at lea/ #j4fg & less ?an #j4hj1 & 7ii7 any natural gas tankless wat] heat] describ$ 9 subsection 7d77#c77;,f7 :i* has an en]gy factor :i* is at lea/ #j4hb & less ?an #j4ij4 4 7f7 ,docum5tation requirem5t ,subsection 7e7 ( section #be;,c ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#d7 ,docum5tation 7,a7 ,9 g5]al ,no cr$it %all be all[$ "u subsection 7a7 = any am\nt paid or incurr$ = a qualifi$ en]gy effici5cy improvem5t or = any resid5tial en]gy prop]ty exp5diture unless ! taxpay] includes on ! return ( tax = ! taxable ye> ! v]ifiable product id5tification numb] ) respect to-- 7i7 9 ! case ( a qualifi$ en]gy effici5cy improvem5t1 ! compon5t in/all$ 9 or on ! taxpay]'s dwell+ unit1 & 7ii7 9 ! case ( a resid5tial en]gy prop]ty exp5diture1 ! qualifi$ en]gy prop]ty4 7,b7 ,v]ifiable product id5tification numb] ,= purposes ( ?is p>agraph1 ! t]m v]ifiable product id5tification numb] means-- 7i7 9 ! case ( any insulation mat]ial or sy/em describ$ 9 subsection 7c77#b77;,a7-- 7,i7 if su* mat]ial or sy/em is in/all$ by a contractor1 a sign$ & dat$ /atem5t f ! contractor describ+ ! insulation in/all$1 includ+ ! ?ickness1 cov]age area1 ,r-value1 & su* o!r in=mation requir$ by ! ,secret>y1 9 consultation ) ! ,*airman ( ! ,f$]al ,trade ,commission1 & 7,,ii7 9 any o!r case1 su* in=mation ab\t ! mat]ial or sy/em in/all$ z ! ,secret>y may require1 7ii7 9 ! case ( any ext]ior door1 ext]ior w9d[1 or skylight1 ! ,national ,f5e/ration ,rat+ ,c\ncil c]tifi$ product detail numb] or su* o!r id5tification numb] det]m9$ by ! ,secret>y1 7iii7 9 ! case ( any ro( describ$ 9 subsection 7c77#b77;,c71 ! ,cool ,ro( ,rat+ ,c\ncil rat$ ro(+ product id5tification numb] or su* o!r id5tification numb] det]m9$ by ! ,secret>y1 & 7iv7 9 ! case ( any qualifi$ en]gy prop]ty1 ! ,air-,condition+ ,heat+ & ,refrig]ation ,in/itute c]tifi$ ref]5ce numb] or su* o!r id5tification numb] us$ = heat+1 air condition+1 v5tilation1 or wat] heat+ equipm5t z det]m9$ by ! ,secret>y4 4 7g7 ,effective dates 7#a7 ,9 g5]al ,except z provid$ by p>agraph 7#b71 ! am5dm5ts made by ?is section %all apply to prop]ty plac$ 9 s]vice aft] ,decemb] #ca1 #bjac4 7#b7 ,p]man5t ext5sion ,! am5dm5t made by subsection 7a7 %all apply to prop]ty plac$ 9 s]vice aft] ,decemb] #ca1 #bjac4