,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #ccbb  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #i1 #bjbe,mr4    
,?ompson ( ,p5nsylvania 7= himself &    
,ms4 ,sewell7 introduc$ ! foll[+ bill2  
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to modify ! en]gy 
effici5t home improvem5t cr$it to       
include a cr$it = natural c>bon s9ks1 & 
= o!r purposes4  #a4 ,%ort title  ,?is  
,act may be cit$ z ! ,solid ,am]ican    
,h>dwood ,tax ,cr$it ,act4  #b4         
,modification ( en]gy effici5t home     
improvem5t cr$it  7a7 ,inclusion ( cr$it
 = natural c>bon s9k exp5ditures  7#a7  
,9 g5]al ,section #be;,c7a7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by /rik+
 & at ! end ( p>agraph 7#b71 by /rik+ ! 
p]iod at ! end ( p>agraph 7#c7 & ins]t+ 
1 &1 & by add+ at ! end ! foll[+ new    
p>agraph3  7#d7 ! am\nt ( ! natural     
c>bon s9k exp5ditures paid or incurr$ by
 ! taxpay] dur+ su* taxable ye>4  4     
7#b7 ,natural c>bon s9k exp5ditures     

,section #be;,c ( su* ,code is am5d$ by 
r$esignat+ subsections 7f71 7g71 & 7h7 z
 subsections 7g71 7h71 & 7i71           
respectively1 & by ins]t+ aft]          
subsection 7e7 ! foll[+ new subsection3 
7f7 ,natural c>bon s9k exp5ditures ,=   
purposes ( ?is section--  7#a7 ,9 g5]al 
,! t]m natural c>bon s9k exp5ditures    
means exp5ditures made by ! taxpay] =   
any natural c>bon s9k if-- 7,a7 su*     
natural c>bon s9k is in/all$ on or 9    
connection ) a dwell+ unit locat$ 9 !   
,unit$ ,/ates & own$ & us$ by ! taxpay] 
z ! taxpay]'s pr9cipal resid5ce 7)9 !   
mean+ ( section #aba71  7,b7 ! orig9al  
use ( su* natural c>bon s9k comm5ces ) !
 taxpay]1 &  7,c7 su* natural c>bon s9k 
reasonably c be expect$ to rema9 9 use =
 at lea/ #e ye>s4  7#b7 ,natural c>bon  
s9k ,! t]m natural c>bon s9k means any  
floor+1 panel+1 millwork1 cab9etry      
doors1 cab9etry fac+1 w9d[1 or skylight1
 compris$ ( decidu\s trees gr[n &       
process$ 9 ! ,unit$ ,/ates4  4  7b7     
,ext5sion ( cr$it ,section #be;,c7i77#b7

 ( su* ,code1 z r$esignat$ by subsection
 7a77#b71 is am5d$ by /rik+ #bjcb &     
ins]t+ #bjce4  7c7 ,effective date ,!   
am5dm5ts made by ?is section %all apply 
to prop]ty plac$ 9 s]vice aft] ! date ( 
! enactm5t ( ?is ,act4