,,ii  #aag? ,,congress  #b;d ,session   
,s4 #ddbb  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #af1 #bjbb,ms4   
,klobu*> 7= h]self1 ,mr4 ,book]1 ,ms4   
,w>r51 ,mr4 ,van ,holl51 ,ms4 ,duckwor?1
 & ,ms4 ,smi?7 introduc$ ! foll[+ bill2 
:i* 0 read twice & ref]r$ to !          
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 increase ! l[-income h\s+ cr$it =      
rehabilitation exp5ditures = build+s    
a*iev+ enhanc$ en]gy p]=mance1 & = o!r  
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,en]gy ,effici5cy =        
,af=dable ,h\s+ ,act4  #b4 ,increase (  
cr$it  7a7 ,9 g5]al ,p>agraph 7#b7 (    
section #db7;e7 ( ! ,int]nal ,rev5ue    
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new subp>agraph3  7,c7         
,increase 9 cr$it = build+s a*iev+      
enhanc$ en]gy p]=mance  7i7 ,9 g5]al ,9 
! case ( any exi/+ build+ to :i*        
subsection 7b77#b7 does n apply :i*     
a*ieves enhanc$ en]gy p]=mance1 !       
rehabilitation exp5ditures tak5 into    

acc\nt "u subp>agraph 7,a7 %all be #acj 
p]c5t ( su* exp5ditures det]m9$ )\t     
reg>d to ?is subp>agraph4  7ii7 ,enhanc$
 en]gy p]=mance ,= purposes ( clause    
7i71 a build+ a*ieves enhanc$ en]gy     
p]=mance if x meets ei!r ( ! foll[+3    
7,i7 ,! m9imum requirem5ts ( an advanc$ 
build+ con/ruction /&>d :i* %all be     
det]m9$ by ! ,secret>y ( ,en]gy us+     
prescriptive or p]=mance me?ods (       
calculation & promulgat$ by ! ,secret>y 
( ,en]gy )9 #ahj days ( ! date ( !      
enactm5t ( ?is subp>agraph4  7,,ii7 ,9 !
 case ( a taxpay] :i* elects 7at su* "t 
& 9 su* mann] z ! ,secret>y may provide7
 ! application ( ?is subclause ) respect
 to ! build+1 a qualifi$ retr(it plan4  
7iii7 ,def9itions ,= purposes ( ?is     
subp>agraph-- 7,i7 ,qualifi$ retr(it    
plan ,! t]m qualifi$ retr(it plan means 
a writt5 plan prep>$ & /amp$ by a       
qualifi$ pr(essional :i* specifies      
modifications to a build+ :i*1 9 !      
aggregate1 are expect$ to r$uce su*     
build+'s site en]gy usage int5sity by   

#ej p]c5t or m 9 comp>ison to ! basel9e 
en]gy usage int5sity ( su* build+4 ,su* 
plan %all require a qualifi$ pr(essional
 to c]tify-- 7aa7 ! basel9e en]gy usage 
int5sity ( ! build+1  7bb7 t !          
modifications are expect$ to r$uce su*  
build+'s site en]gy usage int5sity by   
#ej p]c5t or m 9 comp>ison to ! basel9e 
en]gy usage int5sity ( su* build+1 &    
7cc7 z ( any date foll[+ in/allation (  
build+ modifications1 t su*             
modifications h be5 in/all$4  7,,ii7    
,basel9e en]gy usage int5sity ,! t]m    
basel9e en]gy usage int5sity means !    
site en]gy usage int5sity z ( any date  
dur+ ! #bd-mon? p]iod imm$iately prec$+ 
! build+ modifications describ$ 9 !     
qualifi$ retr(it plan4  7,,iii7 ,site   
en]gy usage int5sity ,! site en]gy usage
 int5sity %all be det]m9$ = ! entire    
build+ 9 accordance ) su* regulations or
 o!r guidance z ! ,secret>y may provide 
& measur$ 9 ,briti% !rmal units p] squ>e
 foot p] ye>4  7,,iv7 ,qualifi$         
pr(essional ,! t]m qualifi$ pr(essional 

means an individual :o is a lic5s$      
ar*itect or a lic5s$ eng9e] or meets su*
 o!r requirem5ts z ! ,secret>y ( ,en]gy 
may provide4  4  7b7 ,increase = build+s
 9 high-,co/ areas ,p>agraph 7#b7 (     
section #db7;e7 ( ! ,int]nal ,rev5ue    
,code ( #aihf1 z am5d$ by subsection    
7a71 is fur!r am5d$ by add+ at ! end !  
foll[+ new subp>agraph3  7,d7 ,special  
rule = build+s 9 high-co/ areas :i*     
a*ieve enhanc$ en]gy p]=mance ,9 ! case 
( an exi/+ build+ to :i* bo? subp>agraph
 7,c7 & subsection 7d77#e77;,b7 apply 7b
 = ?is subp>agraph7-- 7i7 subsection    
7d77#e77;,b77i77,,ii7 %all n apply1 &   
7ii7 ! rehabilitation exp5ditures tak5  
into acc\nt "u subp>agraph 7,a7 %all be 
#afj p]c5t ( su* exp5ditures det]m9$ )\t
 reg>d to ?is subp>agraph4  4  7c7      
,effective date  7#a7 ,9 g5]al ,except z
 provid$ 9 p>agraph 7#b71 ! am5dm5ts    
made by ?is section %all apply to       
build+s ) respect to :i* h\s+ cr$it     
doll> am\nts are allocat$ aft] ,decemb] 
#ca1 #bjba4  7#b7 ,bond-f9anc$ projects 

,9 ! case ( any build+ "s portion ( :i*1
 or ( ! l& on :i* ! build+ is locat$1 is
 f9anc$ by an obligation :i* is describ$
 9 section #db7;h77#d77;,a7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf1 ! am5dm5ts made 
by ?is section %all apply to any su*    
build+ f9anc$ by su* an obligation :i*  
is "p ( an issue ! issue date ( :i* is  
aft] ,decemb] #ca1 #bjba4  #c4          
,coord9ation ) basis adju/m5t "u new    
en]gy effici5t home cr$it  7a7 ,9 g5]al 
,subsection 7e7 ( section #de,l ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ any prop]ty & ins]t+ any       
prop]ty 7o!r ?an a qualifi$ l[-income   
build+1 z def9$ 9 section #db7;c77#b774 
7b7 ,ext5sion ( cr$it ,subsection 7g7 ( 
section #de,l ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by /rik+ ,decemb] #ca1
 #bjba & ins]t+ ,decemb] #ca1 #bjca4    
7c7 ,effective date ,! am5dm5ts made by 
?is section %all apply to qualifi$ new  
en]gy effici5t homes acquir$ aft]       
,decemb] #ca1 #bjba4