,,ii  #aagth ,,congress  #ast ,session  
,s4 #cadj  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,november #b1  
#bjba,mr4 ,ossoff 7for himself1 ,mr4    
,booker1 ,mr4 ,sanders1 ,ms4 ,duckworth1
 ,mrs4 ,feinstein1 ,mr4 ,padilla1 ,mr4  
,schatz1 ,mr4 ,bennet1 ,ms4 ,warren1    
,ms4 ,smith1 ,ms4 ,hirono1 ,mr4         
,merkley1 ,mr4 ,markey1 ,mr4 ,warnock1  
and ,mr4 ,van ,hollen7 introduced the   
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to make the     
credit for residential energy efficient 
property refundable1 and for other      
purposes4  #a4 ,short title ,this ,act  
may be cited as the ,clean ,energy for  
,all ,homes ,act4  #b4 ,refundability of
 credit for residential energy efficient
 property  7a7 ,credit made refundable2 
installer requirements ,section #be;,d  
of the ,internal ,revenue ,code of #aihf
 is amended by redesignating subsection 
7h7 as subsection 7j7 and by inserting  

after subsection 7g7 the following new  
subsections3  7h7 ,credit made          
refundable for taxable years after #bjbb
 ,in the case of any taxable year       
beginning after ,december #ca1 #bjbb1   
the credit allowed under subsection 7a7 
shall be treated as a credit allowed    
under subpart ,c 7and not allowed under 
this subpart74  7i7 ,requirement for    
qualified installer  7#a7 ,in general   
,no credit shall be allowed under       
subsection 7a7 with respect to any      
expenditure for property described in   
subsection 7d7 which is placed in       
service after ,december #ca1 #bjbb1     
unless-- 7,a7 such property is installed
 by a qualified installer1 and  7,b7 the
 taxpayer includes the qualified        
installation identification number      
described in paragraph 7#c7 on the      
return of tax for the taxable year4     
7#b7 ,qualified installer  7,a7 ,in     
general ,for purposes of this           
subsection1 the term qualified installer
 means an installer who enters into an  

agreement with the ,secretary which     
provides that such installer will1 with 
respect to any expenditure for property 
described in subsection 7d7 in          
connection with a dwelling unit used as 
a residence by the taxpayer-- 7i7       
provide the taxpayer with a qualified   
installation identification number and a
 written receipt of the purchase and    
installation of such property in a      
manner prescribed by the ,secretary1 and
  7ii7 make periodic written reports to 
the ,secretary 7in such manner as the   
,secretary may provide7 of qualified    
installation identification numbers     
assigned by the installer corresponding 
to such expenditures1 including such    
information as the ,secretary may       
require with respect to such            
expenditures4  7,b7 ,installer deemed to
 meet requirement ,for purposes of      
subparagraph 7,a71 to the extent        
provided by the ,secretary1 an installer
 may be deemed to meet the requirement  
under clause 7ii7 of such subparagraph  

on the basis of information available to
 the ,secretary which the ,secretary    
determines is reasonably reliable for   
purposes of determining the amount of   
expenditures described in subsection 7a7
 made by a taxpayer in connection with a
 dwelling unit used as a residence by   
such taxpayer4  7#c7 ,qualified         
installation identification number ,for 
purposes of this subsection1 the term   
qualified installation identification   
number means a unique identification    
number with respect to expenditures     
described in subsection 7a7 in          
connection with a dwelling unit used as 
a residence by the taxpayer4  7#d7      
,registration ,the ,secretary may       
require such information or registration
 of a qualified installer as the        
,secretary deems necessary or           
appropriate for purposes of preventing  
duplication1 fraud1 or improper claims  
with respect to expenditures described  
in subsection 7a74 ,under regulations or
 other guidance prescribed by the       

,secretary1 the registration of any     
person under this section may be denied1
 revoked1 or suspended if the ,secretary
 determines that such denial1           
revocation1 or suspension is necessary  
to prevent duplication1 fraud1 or       
improper claims with respect to         
expenditures described in subsection    
7a74  4  7b7 ,conforming amendment      
,section #fbac7;g77#b7 of the ,internal 
,revenue ,code of #aihf is amended--    
7#a7 in subparagraph 7,p71 by striking  
and at the end2  7#b7 in subparagraph   
7,q71 by striking the period at the end 
and inserting 1 and2 and  7#c7 by adding
 at the end the following3  7,r7 an     
omission of a correct qualified         
installation identification number      
required under subsection 7i77#a77;,b7  
of section #be;,d 7relating to credit   
for residential energy efficient        
property7 to be included on a return4  4
  7c7 ,effective date ,the amendments   
made by this section shall apply to     
expenditures made after ,december #ca1  

#bjbb4