,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #eahg  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,septemb] #g1         
#bjba,mr4 ,gomez 7= himself & ,mr4      
,blum5au]7 introduc$ ! foll[+ bill2 :i* 
0 ref]r$ to ! ,committee on ,ways &     
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to ext5d1         
increase1 & modify ! nonbus9ess en]gy   
prop]ty cr$it4  #a4 ,%ort title ,?is    
,act may be cit$ z ! ,home ,en]gy ,sav+s
 ,act ( #bjba4  #b4 ,ext5sion1 increase1
 & modifications ( nonbus9ess en]gy     
prop]ty cr$it  7a7 ,ext5sion ( cr$it    
,section #be;,c7g77#b7 is am5d$ by /rik+
 ,decemb] #ca1 #bjba & ins]t+ ,decemb]  
#ca1 #bjca4  7b7 ,increase 9 cr$it      
p]c5tage = qualifi$ en]gy effici5cy     
improvem5ts ,section #be;,c7a77#a7 is   
am5d$ by /rik+ #aj p]c5t & ins]t+ #cj   
p]c5t4  7c7 ,application ( annual       
limitation 9 lieu ( lifetime limitation 
,section #be;,c7b7 is am5d$ to read z   
foll[s3  7b7 ,limitations  7#a7 ,9 g5]al
 ,! cr$it all[$ "u ?is section ) respect

 to any taxpay] = any taxable ye> %all n
 exce$ #a1bjj4  7#b7 ,w9d[s ,! cr$it    
all[$ "u ?is section by reason (        
subsection 7a77#a7 ) respect to any     
taxpay] = any taxable ye> %all n exce$--
 7,a7 9 ! aggregate ) respect to all    
ext]ior w9d[s & skylights :i* are n     
describ$ 9 subp>agraph 7,b71 #bjj1  7,b7
 9 ! aggregate ) respect to all ext]ior 
w9d[s & skylights :i* meet ! /&>d = !   
mo/ effici5t c]tification "u applicable 
,en]gy ,/> program requirem5ts1 ! excess
 7if any7 ( #fjj ov] ! cr$it s all[$ )  
respect to all w9d[s & skylights tak5   
into acc\nt "u subp>agraph 7,a74  7#c7  
,doors ,! cr$it all[$ "u ?is section by 
reason ( subsection 7a77#a7 ) respect to
 any taxpay] = any taxable ye> %all n   
exce$-- 7,a7 #bej 9 ! case ( any ext]ior
 door1 &  7,b7 #ejj 9 ! aggregate )     
respect to all ext]ior doors4  4  7d7   
,modifications relat$ to qualifi$ en]gy 
effici5cy improvem5ts  7#a7 ,/&>ds =    
en]gy effici5t build+ envelope compon5ts
 ,section #be;,c7c77#b7 is am5d$ by     

/rik+ meets-- & all t foll[s ?r\gh !    
p]iod at ! end & ins]t+ ! foll[+3       
meets-- 7,a7 9 ! case ( an ext]ior w9d[1
 a skylight1 or an ext]ior door1        
applicable ,en]gy ,/> program           
requirem5ts1 &  7,b7 9 ! case ( any o!r 
compon5t1 ! prescriptive crit]ia = su*  
compon5t e/abli%$ by ! ,,iecc /&>d 9    
effect z ( ! beg9n+ ( ! cal5d> ye> :i*  
is #b ye>s prior to ! cal5d> ye> 9 :i*  
su* compon5t is plac$ 9 s]vice4  4  7#b7
 ,ro(s n treat$ z build+ envelope       
compon5ts ,section #be;,c7c77#c7 is     
am5d$ by add+ & at ! end ( subp>agraph  
7,b71 by /rik+ 1 & at ! end (           
subp>agraph 7,c7 & ins]t+ a p]iod1 & by 
/rik+ subp>agraph 7,d74  7#c7 ,air b>ri]
 insulation add$ to def9ition ( build+  
envelope compon5t ,section              
#be;,c7c77#c77;,a7 is am5d$ by /rik+    
mat]ial or sy/em & ins]t+ mat]ial or    
sy/em1 includ+ air b>ri] insulation14   
7e7 ,modification ( resid5tial en]gy    
prop]ty exp5ditures ,section #be;,c7d7  
is am5d$ to read z foll[s3  7d7         

,resid5tial en]gy prop]ty exp5ditures ,=
 purposes ( ?is section-- 7#a7 ,9 g5]al 
,! t]m resid5tial en]gy prop]ty         
exp5ditures means exp5ditures made by ! 
taxpay] = qualifi$ en]gy prop]ty :i*    
is-- 7,a7 in/all$ on or 9 connection ) a
 dwell+ unit locat$ 9 ! ,unit$ ,/ates & 
us$ z a resid5ce by ! taxpay]1 &  7,b7  
orig9ally plac$ 9 s]vice by ! taxpay]4  
,su* t]m includes exp5ditures = labor   
co/s prop]ly allocable to ! onsite      
prep>ation1 assembly1 or orig9al        
in/allation ( ! prop]ty4  7#b7 ,qualifi$
 en]gy prop]ty ,! t]m qualifi$ en]gy    
prop]ty means any ( ! foll[+ :i* meet or
 exce$ ! highe/ effici5cy ti] 7n includ+
 any advanc$ ti]7 e/abli%$ by !         
,consortium = ,en]gy ,effici5cy :i* is 9
 effect z ( ! beg9n+ ( ! cal5d> ye> 9   
:i* ! prop]ty is plac$ 9 s]vice3 7,a7   
,an electric heat pump wat] heat]4  7,b7
 ,an electric heat pump4  7,c7 ,a c5tral
 air condition]4  7,d7 ,a natural gas1  
propane1 or oil wat] heat]4  7,e7 ,a    
natural gas1 propane1 or oil furnace or 

hot wat] boil]4  4  7f7 ,home en]gy     
audits  7#a7 ,9 g5]al ,section #be;,c7a7
 is am5d$ by /rik+ & at ! end ( p>agraph
 7#a71 by /rik+ ! p]iod at ! end (      
p>agraph 7#b7 & ins]t+ 1 &1 & by add+ at
 ! end ! foll[+ new p>agraph3  7#c7 #cj 
p]c5t ( ! am\nt paid or incurr$ by !    
taxpay] dur+ ! taxable ye> = home en]gy 
audits4  4  7#b7 ,limitation ,section   
#be;,c7b71 z am5d$ by subsection 7c71 is
 am5d$ add+ at ! end ! foll[+ new       
p>agraph3  7#e7 ,home en]gy audits  7,a7
 ,doll> limitation ,! am\nt ( ! cr$it   
all[$ "u ?is section by reason (        
subsection 7a77#c7 %all n exce$ #aej4   
7,b7 ,sub/antiation requirem5t ,no cr$it
 %all be all[$ "u ?is section by reason 
( subsection 7a77#c7 unless ! taxpay]   
includes ) ! taxpay]'s return ( tax su* 
in=mation or docum5tation z ! ,secret>y 
may require4  4  7#c7 ,home en]gy audits
  7,a7 ,9 g5]al ,section #be;,c1 z am5d$
 by subsection 7a71 is am5d$ by         
r$esignat+ subsections 7e71 7f71 & 7g71 
z subsections 7f71 7g71 & 7h71          

respectively1 & by ins]t+ aft]          
subsection 7d7 ! foll[+ new subsection3 
7e7 ,home en]gy audits ,= purposes ( ?is
 section1 ! t]m home en]gy audit means  
an inspection & writt5 report ) respect 
to a dwell+ unit locat$ 9 ! ,unit$      
,/ates & own$ or us$ by ! taxpay] z !   
taxpay]'s pr9cipal resid5ce 7)9 ! mean+ 
( section #aba7 :i*-- 7#a7 id5tifies !  
mo/ significant & co/-effective en]gy   
effici5cy improvem5ts ) respect to su*  
dwell+ unit1 includ+ an e/imate ( !     
en]gy & co/ sav+s ) respect to ea* su*  
improvem5t1 &  7#b7 is conduct$ & prep>$
 by a home en]gy auditor t meets !      
c]tification or o!r requirem5ts specifi$
 by ! ,secret>y 7aft] consultation ) !  
,secret>y ( ,en]gy1 & n lat] ?an #ahj   
days aft] ! date ( ! enactm5t ( ?is     
subsection7 9 regulations or o!r        
guidance4  4  7,b7 ,con=m+ am5dm5t      
,section #ajaf7;a77#cc7 is am5d$ by     
/rik+ section #be;,c7f7 & ins]t+ section
 #be;,c7g74  7#d7 ,lack ( sub/antiation 
treat$ z ma!matical or cl]ical error    

,section #fbac7;g77#b7 is am5d$-- 7,a7 9
 subp>agraph 7,p71 by /rik+ & at ! end1 
7,b7 9 subp>agraph 7,q71 by /rik+ !     
p]iod at ! end & ins]t+ 1 &1 &  7,c7 by 
add+ at ! end ! foll[+3  7,r7 an        
omission ( correct in=mation or         
docum5tation requir$ "u section         
#be;,c7b77#e77;,b7 7relat+ to home en]gy
 audits7 to be includ$ on a return4  4  
7g7 ,id5tification numb] requirem5t     
7#a7 ,9 g5]al ,section #be;,c1 z am5d$  
by subsections 7a7 & 7f71 is am5d$ by   
r$esignat+ subsection 7h7 z subsection  
7i7 & by ins]t+ aft] subsection 7g7 !   
foll[+ new subsection3  7h7 ,product    
id5tification numb] requirem5t  7#a7 ,9 
g5]al ,no cr$it %all be all[$ "u        
subsection 7a7 ) respect to any item (  
specifi$ prop]ty plac$ 9 s]vice aft]    
,decemb] #ca1 #bjbc1 unless-- 7,a7 su*  
item is produc$ by a qualifi$           
manufactur]1 &  7,b7 ! taxpay] includes 
! qualifi$ product id5tification numb] (
 su* item on ! return ( tax = ! taxable 
ye>4  7#b7 ,qualifi$ product            

id5tification numb] ,= purposes ( ?is   
section1 ! t]m qualifi$ product         
id5tification numb] means1 ) respect to 
any item ( specifi$ prop]ty1 ! product  
id5tification numb] assign$ to su* item 
by ! qualifi$ manufactur] pursuant to ! 
me?odology ref]r$ to 9 p>agraph 7#c74   
7#c7 ,qualifi$ manufactur] ,= purposes (
 ?is section1 ! t]m qualifi$ manufactur]
 means any manufactur] ( specifi$       
prop]ty :i* ent]s into an agreem5t ) !  
,secret>y :i* provides t su* manufactur]
 w-- 7,a7 assign a product id5tification
 numb] to ea* item ( specifi$ prop]ty   
produc$ by su* manufactur] utiliz+ a    
me?odology t w ensure t su* numb]       
7includ+ any alphanum]ic7 is unique to  
ea* su* item 7by utiliz+ numb]s or      
lett]s :i* are unique to su* manufactur]
 or by su* o!r me?od z ! ,secret>y may  
provide71  7,b7 label su* item ) su*    
numb] 9 su* mann] z ! ,secret>y may     
provide1 &  7,c7 make p]iodic writt5    
reports to ! ,secret>y 7at su* times & 9
 su* mann] z ! ,secret>y may provide7 ( 

! product id5tification numb]s s assign$
 & includ+ su* in=mation z ! ,secret>y  
may require ) respect to ! item (       
specifi$ prop]ty to :i* su* numb] 0 s   
assign$4  7#d7 ,specifi$ prop]ty ,=     
purposes ( ?is subsection1 ! t]m        
specifi$ prop]ty means any qualifi$     
en]gy prop]ty & any prop]ty describ$ 9  
subp>agraph 7,b7 or 7,c7 ( subsection   
7c77#c74  4  7#b7 ,omission ( correct   
product id5tification numb] treat$ z    
ma!matical or cl]ical error ,section    
#fbac7;g77#b71 z am5d$ by ! prec$+      
provisions ( ?is ,act1 is am5d$-- 7,a7 9
 subp>agraph 7,q71 by /rik+ & at ! end1 
7,b7 9 subp>agraph 7,r71 by /rik+ !     
p]iod at ! end & ins]t+ 1 &1 &  7,c7 by 
add+ at ! end ! foll[+3  7,s7 an        
omission ( a correct product            
id5tification numb] requir$ "u section  
#be;,c7h7 7relat+ to cr$it = nonbus9ess 
en]gy prop]ty7 to be includ$ on a       
return4  4  7h7 ,effective dates  7#a7  
,9 g5]al ,except z o!rwise provid$ by   
?is subsection1 ! am5dm5ts made by ?is  

section %all apply to prop]ty plac$ 9   
s]vice aft] ,decemb] #ca1 #bjba4  7#b7  
,home en]gy audits ,! am5dm5ts made by  
subsection 7f7 %all apply to am\nts paid
 or incurr$ aft] ,decemb] #ca1 #bjba4   
7#c7 ,id5tification numb] requirem5t ,! 
am5dm5ts made subsection 7g7 %all apply 
to prop]ty plac$ 9 s]vice aft] ,decemb] 
#ca1 #bjbc4