,,ii  #aag? ,,congress  #a/ ,session    
,s4 #cadj  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,novemb] #b1 #bjba,mr4 
,oss(f 7= himself1 ,mr4 ,book]1 ,mr4    
,s&]s1 ,ms4 ,duckwor?1 ,mrs4 ,fe9/e91   
,mr4 ,padilla1 ,mr4 ,s*atz1 ,mr4 ,b5net1
 ,ms4 ,w>r51 ,ms4 ,smi?1 ,ms4 ,hirono1  
,mr4 ,m]kley1 ,mr4 ,m>key1 ,mr4 ,w>nock1
 & ,mr4 ,van ,holl57 introduc$ ! foll[+ 
bill2 :i* 0 read twice & ref]r$ to !    
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 make ! cr$it = resid5tial en]gy        
effici5t prop]ty refundable1 & = o!r    
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,clean ,en]gy = ,all ,homes
 ,act4  #b4 ,refundability ( cr$it =    
resid5tial en]gy effici5t prop]ty  7a7  
,cr$it made refundable2 in/all]         
requirem5ts ,section #be;,d ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by      
r$esignat+ subsection 7h7 z subsection  
7j7 & by ins]t+ aft] subsection 7g7 !   
foll[+ new subsections3  7h7 ,cr$it made
 refundable = taxable ye>s aft] #bjbb ,9

 ! case ( any taxable ye> beg9n+ aft]   
,decemb] #ca1 #bjbb1 ! cr$it all[$ "u   
subsection 7a7 %all be treat$ z a cr$it 
all[$ "u subp>t ,c 7& n all[$ "u ?is    
subp>t74  7i7 ,requirem5t = qualifi$    
in/all]  7#a7 ,9 g5]al ,no cr$it %all be
 all[$ "u subsection 7a7 ) respect to   
any exp5diture = prop]ty describ$ 9     
subsection 7d7 :i* is plac$ 9 s]vice    
aft] ,decemb] #ca1 #bjbb1 unless-- 7,a7 
su* prop]ty is in/all$ by a qualifi$    
in/all]1 &  7,b7 ! taxpay] includes !   
qualifi$ in/allation id5tification numb]
 describ$ 9 p>agraph 7#c7 on ! return ( 
tax = ! taxable ye>4  7#b7 ,qualifi$    
in/all]  7,a7 ,9 g5]al ,= purposes ( ?is
 subsection1 ! t]m qualifi$ in/all]     
means an in/all] :o ent]s into an       
agreem5t ) ! ,secret>y :i* provides t   
su* in/all] w1 ) respect to any         
exp5diture = prop]ty describ$ 9         
subsection 7d7 9 connection ) a dwell+  
unit us$ z a resid5ce by ! taxpay]-- 7i7
 provide ! taxpay] ) a qualifi$         
in/allation id5tification numb] & a     

writt5 receipt ( ! pur*ase & in/allation
 ( su* prop]ty 9 a mann] prescrib$ by ! 
,secret>y1 &  7ii7 make p]iodic writt5  
reports to ! ,secret>y 79 su* mann] z ! 
,secret>y may provide7 ( qualifi$       
in/allation id5tification numb]s assign$
 by ! in/all] correspond+ to su*        
exp5ditures1 includ+ su* in=mation z !  
,secret>y may require ) respect to su*  
exp5ditures4  7,b7 ,in/all] deem$ to    
meet requirem5t ,= purposes (           
subp>agraph 7,a71 to ! ext5t provid$ by 
! ,secret>y1 an in/all] may be deem$ to 
meet ! requirem5t "u clause 7ii7 ( su*  
subp>agraph on ! basis ( in=mation      
available to ! ,secret>y :i* ! ,secret>y
 det]m9es is reasonably reliable =      
purposes ( det]m9+ ! am\nt ( exp5ditures
 describ$ 9 subsection 7a7 made by a    
taxpay] 9 connection ) a dwell+ unit us$
 z a resid5ce by su* taxpay]4  7#c7     
,qualifi$ in/allation id5tification     
numb] ,= purposes ( ?is subsection1 !   
t]m qualifi$ in/allation id5tification  
numb] means a unique id5tification numb]

 ) respect to exp5ditures describ$ 9    
subsection 7a7 9 connection ) a dwell+  
unit us$ z a resid5ce by ! taxpay]4     
7#d7 ,regi/ration ,! ,secret>y may      
require su* in=mation or regi/ration ( a
 qualifi$ in/all] z ! ,secret>y deems   
necess>y or appropriate = purposes (    
prev5t+ duplication1 fraud1 or improp]  
claims ) respect to exp5ditures describ$
 9 subsection 7a74 ,"u regulations or   
o!r guidance prescrib$ by ! ,secret>y1 !
 regi/ration ( any p]son "u ?is section 
may be d5i$1 revok$1 or susp5d$ if !    
,secret>y det]m9es t su* d5ial1         
revocation1 or susp5sion is necess>y to 
prev5t duplication1 fraud1 or improp]   
claims ) respect to exp5ditures describ$
 9 subsection 7a74  4  7b7 ,con=m+      
am5dm5t ,section #fbac7;g77#b7 ( !      
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7#a7 9 subp>agraph 7,p71 by     
/rik+ & at ! end2  7#b7 9 subp>agraph   
7,q71 by /rik+ ! p]iod at ! end & ins]t+
 1 &2 &  7#c7 by add+ at ! end ! foll[+3
  7,r7 an omission ( a correct qualifi$ 

in/allation id5tification numb] requir$ 
"u subsection 7i77#a77;,b7 ( section    
#be;,d 7relat+ to cr$it = resid5tial    
en]gy effici5t prop]ty7 to be includ$ on
 a return4  4  7c7 ,effective date ,!   
am5dm5ts made by ?is section %all apply 
to exp5ditures made aft] ,decemb] #ca1  
#bjbb4