,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #dejf  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,septemb] #bf1        
#bjai,mr4 ,gomez 7= himself & ,mr4      
,kelly ( ,p5nsylvania7 introduc$ !      
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to ext5d & update ! cr$it =       
nonbus9ess en]gy prop]ty4  #a4 ,%ort    
title  ,?is ,act may be cit$ z ! ,home  
,en]gy ,sav+s ,act4  #b4 ,ext5sion (    
cr$it = nonbus9ess en]gy prop]ty  7a7 ,9
 g5]al ,subsection 7g77#b7 ( section    
#be;,c ( ! ,int]nal ,rev5ue ,code (     
#aihf is am5d$ by /rik+ ,decemb] #ca1   
#bjag & ins]t+ ,decemb] #ca1 #bjai4  7b7
 ,effective date ,! am5dm5ts made by ?is
 section %all apply to prop]ty plac$ 9  
s]vice aft] ,decemb] #ca1 #bjag4  #c4   
,updat+ cr$it = nonbus9ess en]gy prop]ty
  7a7 ,9 g5]al ,section #be;,c ( !      
,int]nal ,rev5ue ,code ( #aihf1 z am5d$ 
by section #b1 is am5d$-- 7#a7 9        
subsection 7a77#a71 by /rik+ #aj p]c5t &

 ins]t+ #ae p]c5t1  7#b7 9 subsection   
7b7-- 7,a7 9 p>agraph 7#a7--  7i7 by    
/rik+ #ejj & ins]t+ #a1bjj1 &  7ii7 by  
/rik+ ,decemb] #ca1 #bjje & ins]t+      
,decemb] #ca1 #bjai1 &  7,b7 by /rik+   
p>agraphs 7#b7 & 7#c7 & ins]t+ ! foll[+3
  7#b7 ,limitation on insulation mat]ial
 or sy/em ,9 ! case ( am\nts paid or    
incurr$ = compon5ts describ$ 9          
subsection 7c77#c77;,a7 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 (    
#fjj ov] ! aggregate cr$its all[$ "u ?is
 section ) respect to su* am\nts = all  
prior taxable ye>s end+ aft] ,decemb]   
#ca1 #bjai4  7#c7 ,limitation on w9d[s  
7,a7 ,9 g5]al  7i7 ,en]gy ,/> ,mo/      
effici5t ,9 ! case ( am\nts paid or     
incurr$ by any taxpay] = any taxable ye>
 = compon5ts describ$ 9 subsection      
7c77#c77;,b7 :i* meet ! mo/ effici5t    
c]tification "u applicable ,en]gy ,/>   
program requirem5ts1 ! cr$it all[$ "u   
?is section ) respect to su* am\nts =   

su* ye> %all n exce$ ! excess 7if any7 (
 #fjj ov] ! aggregate cr$its all[$ "u   
?is section ) respect to su* am\nts =   
all prior taxable ye>s end+ aft]        
,decemb] #ca1 #bjai4  7ii7 ,en]gy ,/> ,9
 ! case ( am\nts paid or incurr$ by any 
taxpay] = any taxable ye> = compon5ts   
describ$ 9 subsection 7c77#c77;,b7 :i* d
 n meet ! mo/ effici5t c]tification "u  
applicable ,en]gy ,/> program           
requirem5ts1 ! cr$it all[$ "u ?is       
section ) respect to su* am\nts = su*   
ye> %all n exce$ ! excess 7if any7 (    
#bjj ov] ! aggregate cr$its all[$ "u ?is
 section ) respect to su* am\nts = all  
prior taxable ye>s end+ aft] ,decemb]   
#ca1 #bjai4  7,b7 ,election  7i7 ,9     
g5]al ,= purposes ( any am\nts paid or  
incurr$ by any taxpay] = compon5ts      
describ$ 9 subsection 7c77#c77;,b71 !   
cr$it all[$ "u ?is section %all only be 
all[$ = compon5ts describ$ 9 clause 7i7 
( subp>agraph 7,a7 or clause 7ii7 ( su* 
subp>agraph1 b n bo?1 z elect$ by !     
taxpay] dur+ ! fir/ taxable ye> 9 :i*   

su* cr$it is be+ claim$ by ! taxpay]4   
7ii7 ,irrevocability ,! ,secret>y %all1 
?r\gh su* rules1 regulations1 &         
proc$ures z are det]m9$ appropriate1    
e/abli% proc$ures = mak+ an election "u 
?is subp>agraph1 :i* %all require t--   
7,i7 any election made by ! taxpay] %all
 be irrevocable1 &  7,,ii7 su* election 
%all rema9 9 effect = all subsequ5t     
taxable ye>s4  7#d7 ,limitation on doors
 ,9 ! case ( am\nts paid or incurr$ =   
compon5ts describ$ 9 subsection         
7c77#c77;,c7 by any taxpay] = any       
taxable ye>1 ! cr$it all[$ "u ?is       
section ) respect to su* am\nts = su*   
ye> %all n exce$--  7,a7 ! excess 7if   
any7 ( #ejj ov] ! aggregate cr$its all[$
 "u ?is section ) respect to su* am\nts 
= all prior taxable ye>s end+ aft]      
,decemb] #ca1 #bjai1 or  7,b7 #bej = ea*
 ext]ior door4  7#e7 ,limitation on     
resid5tial en]gy prop]ty exp5ditures ,! 
am\nt ( ! cr$it all[$ "u ?is section by 
reason ( subsection 7a77#b7 %all n      
exce$--  7,a7 9 ! case ( any            

en]gy-effici5t build+ prop]ty-- 7i7 =   
any item ( prop]ty describ$ 9           
subp>agraph 7,a71 7,b71 or 7,c7 (       
subsection 7d77#c71 #fjj1 &  7ii7 = any 
item ( prop]ty describ$ 9 subp>agraph   
7,d7 or 7,e7 ( su* subsection1 #djj1 &  
7,b7 9 ! case ( any qualifi$ natural    
gas1 propane1 or oil furnace or hot wat]
 boil] 7z def9$ 9 subsection 7d77#d771  
an am\nt equal to--  7i7 #fjj = a hot   
wat] boil]1 &  7ii7 9 ! case ( a        
furnace1 an am\nt equal to ! sum (--    
7,i7 #cjj1 plus  7,,ii7 if ! taxpay] is 
conv]t+ f a non-cond5s+ furnace to a    
cond5s+ furnace1 #cjj4  1  7#c7 9       
subsection 7c7-- 7,a7 9 p>agraph 7#b7-- 
7i7 by /rik+ subp>agraphs 7,a7 & 7,b7 & 
ins]t+ ! foll[+3  7,a7 applicable ,en]gy
 ,/> program requirem5ts1 9 ! case ( an 
ext]ior w9d[1 a skylight1 or an ext]ior 
door1 &  1  7ii7 by r$esignat+          
subp>agraph 7,c7 z subp>agraph 7,b71 &  
7iii7 9 subp>agraph 7,b71 z s           
r$esignat$1 by /rik+ #bjji ,int]national
 & all t foll[s ?r\gh ,act ( #bjji &    

ins]t+ #bjae ,,iecc 7z def9$ 9 section  
#de,l7b77#e771  7,b7 9 p>agraph 7#c7--  
7i7 9 subp>agraph 7,b71 by add+ & at !  
end1  7ii7 9 subp>agraph 7,c71 by /rik+ 
1 & & ins]t+ a p]iod1 &  7iii7 by /rik+ 
subp>agraph 7,d71 &  7,c7 by add+ at !  
end ! foll[+ new p>agraph3  7#e7 ,labor 
co/s ,! t]m qualifi$ en]gy effici5cy    
improvem5ts includes exp5ditures = labor
 co/s prop]ly allocable to ! onsite     
prep>ation1 assembly1 or orig9al        
in/allation ( any en]gy effici5t build+ 
envelope compon5t4  1  7#d7 9 subsection
 7d7-- 7,a7 9 p>agraph 7#b77;,a7--  7i7 
9 clause 7i71 by add+ or at ! end1  7ii7
 9 clause 7ii71 by /rik+ 1 or & ins]t+ a
 p]iod1 &  7iii7 by /rik+ clause 7iii71 
7,b7 9 p>agraph 7#c7--  7i7 by /rik+    
subp>agraph 7,a7 & ins]t+ ! foll[+3     
7,a7 an electric heat pump wat] heat]   
:i*1 9 ! /&>d ,dep>tm5t ( ,en]gy te/    
proc$ure1 yields a uni=m en]gy factor ( 
at lea/ #c4j1  1  7ii7 9 subp>agraph    
7,b71 by /rik+ ,janu>y #a1 #bjji &      
ins]t+ ! date ( enactm5t ( ! ,home      

,en]gy ,sav+s ,act1  7iii7 9 subp>agraph
 7,c71 by /rik+ ,janu>y #a1 #bjji &     
ins]t+ ! date ( enactm5t ( ! ,home      
,en]gy ,sav+s ,act1  7iv7 by /rik+      
subp>agraph 7,d7 & ins]t+ ! foll[+3     
7,d7 a natural gas1 propane1 or oil wat]
 heat] :i*1 9 ! /&>d ,dep>tm5t ( ,en]gy 
te/ proc$ure1 yields--  7i7 9 ! case ( a
 /orage tank wat] heat]-- 7,i7 9 ! case 
( a m$ium-draw wat] heat]1 a uni=m en]gy
 factor ( n less ?an #j4gh1 &  7,,ii7 9 
! case ( a high-draw wat] heat]1 a uni=m
 en]gy factor ( n less ?an #j4hj1 &     
7ii7 9 ! case ( a tankless wat] heat]-- 
7,i7 9 ! case ( a m$ium-draw wat] heat]1
 a uni=m en]gy factor ( n less ?an      
#j4hg1 &  7,,ii7 9 ! case ( a high-draw 
wat] heat]1 a uni=m en]gy factor ( n    
less ?an #j4ij1 &  1 &  7v7 9           
subp>agraph 7,e71 by /rik+ ( at lea/ #ge
 p]c5t & ins]t+ ! foll[+3 7z det]m9$    
pursuant to ! applicable li/ publi%$ by 
! ,environm5tal ,protection ,ag5cy =    
c]tifi$ wood /oves1 hydronic heat]s1 or 
=c$-air furnaces7 ( at lea/-- 7i7 9 !   

case ( any /ove plac$ 9 s]vice be=e     
,janu>y #a1 #bjba1 #gc p]c5t1 &  7ii7 9 
! case ( any /ove plac$ 9 s]vice aft]   
,decemb] #ca1 #bjbj1 #ge p]c5t4  1  7,c7
 9 p>agraph 7#d71 by /rik+ n less ?an   
#ie & ins]t+ ! foll[+3 n less ?an-- 7,a7
 9 ! case ( a furnace1 #ig p]c5t1 &     
7,b7 9 ! case ( a hot wat] boil]1 #ie   
p]c5t4  1  7,d7 by /rik+ p>agraph 7#e71 
&  7,e7 by r$esignat+ p>agraph 7#f7 z   
p>agraph 7#e71  7#e7 9 subsection 7e71  
by add+ ! foll[+ new p>agraphs at ! end3
  7#d7 ,in/allation /&>ds ,! t]ms en]gy 
effici5t build+ envelope compon5t &     
qualifi$ en]gy prop]ty %all n include   
any compon5ts or prop]ty :i* are n      
in/all$ accord+ to any applicable ,air  
,condition+ ,contractors ( ,am]ica      
,quality ,in/allation /&>ds :i* are 9   
effect at ! "t t su* compon5ts or       
prop]ty are plac$ 9 s]vice4  7#e7       
,replacem5t ( t]m9at$ /&>ds ,9 ! case ( 
any /&>d1 requirem5t1 or crit]ia        
applicable to any en]gy effici5t build+ 
envelope compon5t or qualifi$ en]gy     

prop]ty :i* is t]m9at$ aft] ! date (    
enactm5t ( ! ,home ,en]gy ,sav+s ,act1 !
 ,secret>y1 9 consultation ) ! ,secret>y
 ( ,en]gy1 %all id5tify a simil> /&>d1  
requirem5t1 or crit]ia = purposes (     
det]m9+ ! eligibility ( any su* compon5t
 or prop]ty = purposes ( cr$it all[$ "u 
?is section4  1 &  7#f7 9 subsection    
7g77#b71 by /rik+ ,decemb] #ca1 #bjai & 
ins]t+ ,decemb] #ca1 #bjbf4  7b7        
,effective date ,! am5dm5ts made by ?is 
section %all apply to prop]ty plac$ 9   
s]vice aft] ,decemb] #ca1 #bjai4