,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #hicj  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,decemb] #i1 #bjbj,mr4
 ,s*neid] 7= himself & ,mr4 ,rice ( ,s\?
 ,c>ol9a7 introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to all[ #aj-ye>   
/raight l9e depreciation = en]gy        
effici5t qualifi$ improvem5t prop]ty1 & 
= o!r purposes4  #a4 ,%ort title ,?is   
,act may be cit$ z ! ,en]gy ,effici5t   
,qualifi$ ,improvem5t ,prop]ty ,act (   
#bjbj or ! ,e-,,quip ,act4  #b4         
,depreciation ( en]gy effici5t qualifi$ 
improvem5t prop]ty  7a7 #aj-,ye> prop]ty
 ,section #afh7;e77#c77;,d7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by /rik+
 & at ! end ( clause 7iii71 by /rik+ !  
p]iod at ! end ( clause 7iv7 & ins]t+ 1 
&1 & by add+ at ! end ! foll[+ new      
clause3  7vi7 en]gy effici5t qualifi$   
improvem5t prop]ty4  4  7b7 ,/raight l9e
 me?od ,section #afh7;b77#c7 ( su* ,code
 is am5d$ by add+ at ! end ! foll[+ new 

subp>agraph3  7,h7 ,en]gy effici5t      
qualifi$ improvem5t prop]ty describ$ 9  
subsection 7e77#g74  4  7c7 ,en]gy      
effici5t qualifi$ improvem5t prop]ty    
def9$ ,section #afh7;e7 ( su* ,code is  
am5d$ by add+ at ! end ! foll[+ new     
p>agraph3  7#g7 ,en]gy effici5t qualifi$
 improvem5t prop]ty  7,a7 ,9 g5]al ,!   
t]m en]gy effici5t qualifi$ improvem5t  
prop]ty means any improvem5t-- 7i7 to a 
build+ :i* is nonresid5tial real        
prop]ty1 or multifamily resid5tial r5tal
 prop]ty1 fir/ plac$ 9 s]vice m ?an #aj 
ye>s be=e ! date ( ! enactm5t ( ?is     
subp>agraph1  7ii7 :i* is in/all$ z "p  
(-- 7,i7 ! light+ sy/em1  7,,ii7 !      
heat+1 cool+1 v5tilation1 or hot wat]   
sy/ems1 or  7,,iii7 ! build+ envelope1  
7iii7 :i* meets ! p]=mance requirem5ts (
 subp>agraph 7,b71  7iv7 :i*1 9 ! case (
 an improvem5t describ$ 9 subclause 7,i7
 or 7,,ii7 ( clause 7ii7-- 7,i7 is      
audit$1 commission$1 or manag$ by a     
pr(essional ) a cr$5tial t is recogniz$ 
by ! ,dep>tm5t ( ,en]gy ?r\gh its ,bett]

 ,build+s ,work=ce ,guidel9es1 &  7,,ii7
 is subject to an ongo+ op]ations &     
ma9t5ance plan "u su* c]tification dur+ 
! applicable recov]y p]iod1  7v7 :i*1 9 
! case ( an improvem5t describ$ 9 clause
 7ii77,,iii71 ! design & in/allation has
 be5 complet$1 obs]v$1 or approv$ by an 
individual qualifi$ by indu/ry-recogniz$
 pr(essional cr$5tial programs 9 build+ 
envelope quality assurance1 z id5tifi$  
by ! ,secret>y ( ,en]gy 7foll[+ an      
opportunity =1 & consid]ation (1 public 
input71 &  7vi7 :i* is plac$ 9 s]vice   
be=e ,janu>y #a1 #bjbf1 &  7vii7 )      
respect to :i* ! taxpay] elects !       
application ( ?is subp>agraph4  7,b7    
,p]=mance requirem5ts ,an improvem5t    
meets ! p]=mance requirem5ts ( ?is      
subp>agraph if-- 7i7 9 ! case ( light+1 
x meets ! light+ p[] all[ances1         
d5sities1 & control specifications 9 !  
prescriptive option ( ! ,int]national   
,gre5 ,con/ruction ,code 7#bjah71  7ii7 
9 ! case ( a unit>y air-cool$ air       
condition]1 x meets or exce$s           

,consortium = ,en]gy ,effici5cy ,ti] #b1
 z 9 effect on ,janu>y #a1 #bjai1  7iii7
 9 ! case ( a unit>y wat]-cool$ &       
evaporatively cool$ air condition]1 x   
meets or exce$s ,consortium = ,en]gy    
,effici5cy ,ti] #a1 z 9 effect on       
,janu>y #a1 #bjai1  7iv7 9 ! case ( a   
unit>y heat pump-- 7,i7 ) a capacity (  
less ?an #fe1jjj ,btu p] h\r1 x meets or
 exce$s ,consortium = ,en]gy ,effici5cy 
,ti] #b1 z 9 effect on ,janu>y #a1      
#bjai1 or  7,,ii7 ) a capacity ( #fe1jjj
 ,btu p] h\r or great]1 x meets or      
exce$s ,consortium ( ,en]gy ,effici5cy  
,ti] #a1 z 9 effect on ,janu>y #a1      
#bjai1  7v7 9 ! case ( a v>iable        
refrig]ant fl[ multisplit air condition]
 or v>iable refrig]ant fl[ multisplit   
heat pump-- 7,i7 ) a capacity ( less ?an
 #fe1jjj ,btu p] h\r1 x meets or exce$s 
,consortium = ,en]gy ,effici5cy ,ti] #b1
 z 9 effect on ,janu>y #ab1 #bjaf1 or   
7,,ii7 ) a capacity ( #fe1jjj ,btu p]   
h\r or great]1 x meets or exce$s        
,consortium ( ,en]gy ,effici5cy ,ti] #a1

 z 9 effect on ,janu>y #ab1 #bjaf1  7vi7
 9 ! case ( a boil]1 x meets or exce$s  
,consortium = ,en]gy ,effici5cy ,ti] #a1
 z 9 effect on ,septemb] #a1 #bjae1     
7vii7 9 ! case ( a hot wat] heat]-- 7,i7
 t is gas-fir$1 x meets or exce$s       
,consortium ( ,en]gy ,effici5cy ,ti] #a1
 z 9 effect on ,june #e1 #bjab1 or      
7,,ii7 t runs on electricity1 x has a   
,coeffici5t ( ,p]=mance ( #c or m1      
7viii7 9 ! case ( a wat]-cool$          
c5trifugal *ill] package1 x meets !     
prescriptive option ( ! ,int]national   
,gre5 ,con/ruction ,code 7#bjah71  7ix7 
9 ! case ( insulation = heat+ & cool+   
supply & return ducts1 x meets !        
prescriptive option = duct insulation ( 
! ,int]national ,gre5 ,con/ruction ,code
 7#bjah7 & its applicable ,normative    
,app5dix1  7x7 9 ! case ( ro(+1 walls1 &
 associat$ insulation1 x meets !        
prescriptive option = build+ envelope   
opaque elem5ts ( ! ,int]national ,gre5  
,con/ruction ,code 7#bjah7 & its        
applicable ,normative ,app5dix1  7xi7 9 

! case ( w9d[s & skylights1 !y meet !   
prescriptive option = build+ envelope   
f5e/ration & skylights ( ! ,int]national
 ,gre5 ,con/ruction ,code 7#bjah7 & its 
applicable ,normative ,app5dix1  7xii7 9
 ! case ( s5sors & controls1 x is a     
device t automatically controls !       
op]ation ( o!r qualifi$ equipm5t )\t    
manual op]ation ( a swit*1 us+ te*nology
 su* z motion or occupancy detection1   
infr>$1 ultrasonic1 micr[ave1           
audio-bas$1 image-process+1 temp]ature1 
humidity1 "t-s*$ul+1 bi-level1 or       
dem&-response1 &  7xiii7 9 ! case ( a   
v>iable spe$ or frequ5cy drive1 x is a  
drive-- 7,i7 add$ to adju/ ! spe$ &     
torque ( an op]ational motor t p[]s     
pump1 fan1 exhau/1 v5tilation1 air-h&l+1
 or compressor equipm5t1 &  7,,ii7      
controll$ automatically by a build+     
automation sy/em1 process control sy/em1
 or local controll] driv5 by diff]5tial 
pressure fl[1 temp]ature or ano!r       
v>iable signal4  4  7d7 ,alt]native     
depreciation sy/em ,! table 9 section   

#afh7;g77#c77;,b7 ( su* ,code is am5d$  
by ins]t+ aft] ! item relat+ to         
subp>agraph 7,d77v7 ! foll[+ new item3  
7,d77vi7#aj 4  7e7 ,effective date ,!   
am5dm5ts made by ?is section %all apply 
to prop]ty plac$ 9 s]vice aft] ,decemb] 
#ca1 #bjbj4  #c4 ,report relat+ to      
depreciation ( en]gy effici5t qualifi$  
improvem5t prop]ty  7a7 ,9 g5]al ,n lat]
 ?an #cj days aft] ! date t is #c ye>s  
aft] ! date ( ! enactm5t ( ?is ,act1 !  
,secret>y ( ! ,treasury1 9 consultation 
) ! ,secret>y ( ,en]gy1 %all submit to  
,congress a report on en]gy effici5t    
qualifi$ improvem5t prop]ty 7z def9$ 9  
section #afh7;e77#g7 ( ! ,int]nal       
,rev5ue ,code ( #aihf74  7b7 ,cont5ts   
,su* report %all include ! foll[+3 7#a7 
,! numb] ( times ov] su* #c-ye> p]iod   
en]gy effici5t qualifi$ improvem5t      
prop]ty 0 plac$ 9 s]vice & treat$ z     
#aj-ye> prop]ty "u section              
#afh7;e77#c77;,d7 ( su* ,code4  7#b7 ,a 
summ>y ( ! types ( su* en]gy effici5t   
qualifi$ improvem5t prop]ty plac$ 9     

s]vice dur+ su* p]iod4  7#c7 ,an e/imate
 ( ! en]gy use sav+s1 & r$uction 9      
gre5h\se gas emissions1 attributable to 
su* prop]ty4  7#d7 ,an e/imate ( ! numb]
 ( jobs creat$ :i* are attributable to !
 enactm5t ( ! ,en]gy ,effici5t ,qualifi$
 ,improvem5t ,prop]ty ,act ( #bjbj4     
7#e7 ,any recomm5dations = updat$       
effici5cy requirem5ts = en]gy effici5t  
qualifi$ improvem5t prop]ty or rules = !
 depreciation !re(4