I 

110TH CONGRESS 

1ST SESSION H. R. 2137 

To amend the Internal Revenue Code of 1986 to modify the energy efficient 

appliance credit for appliances produced after 2007. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 3, 2007 

Mr. LEVIN (for himself, Mr. BLUMENAUER, and Ms. SCHWARTZ) introduced 

the following bill; which was referred to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to modify 

the energy efficient appliance credit for appliances produced after 2007. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Super-Efficient Appli5 ance Incentives and Market Transformation Act of 2007’’. 


ccoleman on PRODPC74 with BILLS
2 

•HR 2137 IH

1 SEC. 2. MODIFICATIONS OF ENERGY EFFICIENT APPLI2 ANCE CREDIT FOR APPLIANCES PRODUCED 

3 AFTER 2007. 

4 (a) IN GENERAL.—Subsection (b) of section 45M of 

5 the Internal Revenue Code of 1986 (relating to applicable 

6 amount) is amended to read as follows: 

7 ‘‘(b) APPLICABLE AMOUNT.—For purposes of sub8 section (a)— 

9 ‘‘(1) DISHWASHERS.—The applicable amount 

10 is— 

11 ‘‘(A) $45 in the case of a dishwasher which 

12 is manufactured in calendar year 2008 or 2009 

13 and which uses no more than 324 kilowatt 

14 hours per year and 5.8 gallons per cycle, and 

15 ‘‘(B) $75 in the case of a dishwasher 

16 which is manufactured in calendar year 2008, 

17 2009, or 2010 and which uses no more than 

18 307 kilowatt hours per year and 5.0 gallons per 

19 cycle (5.5 gallons per cycle for dishwashers de20 signed for greater than 12 place settings). 

21 ‘‘(2) CLOTHES WASHERS.—The applicable 

22 amount is— 

23 ‘‘(A) $75 in the case of a residential top24 loading clothes washer manufactured in cal25 endar year 2008 which meets or exceeds a 1.72 


ccoleman on PRODPC74 with BILLS
3 

•HR 2137 IH

1 modified energy factor and does not exceed a 

2 8.0 water consumption factor, 

3 ‘‘(B) $125 in the case of a residential top4 loading clothes washer manufactured in cal5 endar year 2008 or 2009 which meets or ex6 ceeds a 1.8 modified energy factor and does not 

7 exceed a 7.5 water consumption factor, 

8 ‘‘(C) $150 in the case of a residential or 

9 commercial clothes washer manufactured in cal10 endar year 2008, 2009 or 2010 which meets or 

11 exceeds 2.0 modified energy factor and does not 

12 exceed a 6.0 water consumption factor, and 

13 ‘‘(D) $250 in the case of a residential or 

14 commercial clothes washer manufactured in cal15 endar year 2008, 2009, or 2010 which meets or 

16 exceeds 2.2 modified energy factor and does not 

17 exceed a 4.5 water consumption factor. 

18 ‘‘(3) REFRIGERATORS.—The applicable amount 

19 is— 

20 ‘‘(A) $50 in the case of a refrigerator 

21 which is manufactured in calendar year 2008, 

22 and consumes at least 20 percent but not more 

23 than 22.9 percent less kilowatt hours per year 

24 than the 2001 energy conservation standards, 


ccoleman on PRODPC74 with BILLS
4 

•HR 2137 IH

1 ‘‘(B) $75 in the case of a refrigerator 

2 which is manufactured in calendar year 2008 or 

3 2009, and consumes at least 23 percent but no 

4 more than 24.9 percent less kilowatt hours per 

5 year than the 2001 energy conservation stand6 ards, 

7 ‘‘(C) $100 in the case of a refrigerator 

8 which is manufactured in calendar year 2008, 

9 2009 or 2010, and consumes at least 25 per10 cent but not more than 29.9 percent less kilo11 watt hours per year than the 2001 energy con12 servation standards, and 

13 ‘‘(D) $200 in the case of a refrigerator 

14 manufactured in calendar year 2008, 2009 or 

15 2010 and which consumes at least 30 percent 

16 less energy than the 2001 energy conservation 

17 standards. 

18 ‘‘(4) DEHUMIDIFIERS.—The applicable amount 

19 is— 

20 ‘‘(A) $15 in the case of a dehumidifier 

21 manufactured in calendar year 2008 that has a 

22 capacity less than or equal to 45 pints per day 

23 and is 7.5 percent more efficient than the appli24 cable Department of Energy energy conserva25 tion standard effective October 2012, and 


ccoleman on PRODPC74 with BILLS
5 

•HR 2137 IH

1 ‘‘(B) $25 in the case of a dehumidifier 

2 manufactured in calendar year 2008 that has a 

3 capacity greater than 45 pints per day and is 

4 7.5 percent more efficient than the applicable 

5 Department of Energy energy conservation 

6 standard effective October 2012.’’. 

7 (b) ELIGIBLE PRODUCTION.— 

8 (1) SIMILAR TREATMENT FOR ALL APPLI9 ANCES.—Subsection (c) of section 45M of such Code 

10 (relating to eligible production) is amended— 

11 (A) by striking paragraph (2), 

12 (B) by striking ‘‘(1) IN GENERAL’’ and all 

13 that follows through ‘‘the eligible’’ and inserting 

14 ‘‘The eligible’’, and 

15 (C) by moving the text of such subsection 

16 in line with the subsection heading and redesig17 nating subparagraphs (A) and (B) as para18 graphs (1) and (2), respectively. 

19 (2) MODIFICATION OF BASE PERIOD.—Para20 graph (2) of section 45M(c) of such Code, as amend21 ed by paragraph (1) of this section, is amended by 

22 striking ‘‘3-calendar year’’ and inserting ‘‘2-calendar 

23 year’’. 

24 (c) TYPES OF ENERGY EFFICIENT APPLIANCES.— 

25 Subsection (d) of section 45M of such Code (defining 


ccoleman on PRODPC74 with BILLS
6 

•HR 2137 IH

1 types of energy efficient appliances) is amended to read 

2 as follows: 

3 ‘‘(d) TYPES OF ENERGY EFFICIENT APPLIANCE.— 

4 For purposes of this section, the types of energy efficient 

5 appliances are— 

6 ‘‘(1) dishwashers described in subsection (b)(1), 

7 ‘‘(2) clothes washers described in subsection 

8 (b)(2), 

9 ‘‘(3) refrigerators described in subsection 

10 (b)(3), and 

11 ‘‘(4) dehumidifiers described in subsection 

12 (b)(4).’’. 

13 (d) AGGREGATE CREDIT AMOUNT ALLOWED.— 

14 (1) INCREASE IN LIMIT.—Paragraph (1) of sec15 tion 45M(e) of such Code (relating to aggregate 

16 credit amount allowed) is amended to read as fol17 lows: 

18 ‘‘(1) AGGREGATE CREDIT AMOUNT ALLOWED.— 

19 The aggregate amount of credit allowed under sub20 section (a) with respect to a taxpayer for any tax21 able year shall not exceed $100,000,000 reduced by 

22 the amount of the credit allowed under subsection 

23 (a) to the taxpayer (or any predecessor) for all prior 

24 taxable years beginning after December 31, 2007.’’. 


ccoleman on PRODPC74 with BILLS
7 

•HR 2137 IH

1 (2) EXCEPTION FOR CERTAIN REFRIGERATOR

2 AND CLOTHES WASHERS.—Paragraph (2) of section 

3 45M(e) of such Code is amended to read as follows: 

4 ‘‘(2) AMOUNT ALLOWED FOR CERTAIN REFRIG5 ERATORS AND CLOTHES WASHERS.—Refrigerators 

6 described in subsection (b)(3)(D) and clothes wash7 ers described in subsection (b)(2)(D) shall not be 

8 taken into account under paragraph (1).’’. 

9 (e) QUALIFIED ENERGY EFFICIENT APPLIANCES.— 

10 (1) IN GENERAL.—Paragraph (1) of section 

11 45M(f) of such Code (defining qualified energy effi12 cient appliance) is amended to read as follows: 

13 ‘‘(1) QUALIFIED ENERGY EFFICIENT APPLI14 ANCE.—The term ‘qualified energy efficient appli15 ance’ means— 

16 ‘‘(A) any dishwasher described in sub17 section (b)(1), 

18 ‘‘(B) any clothes washer described in sub19 section (b)(2), 

20 ‘‘(C) any refrigerator described in sub21 section (b)(3), and 

22 ‘‘(D) any dehumidifier described in sub23 section (b)(4).’’. 

24 (2) CLOTHES WASHER.—Section 45M(f)(3) of 

25 such Code (defining clothes washer) is amended by 


ccoleman on PRODPC74 with BILLS
8 

•HR 2137 IH

1 inserting ‘‘commercial’’ before ‘‘residential’’ the sec2 ond place it appears. 

3 (3) TOP-LOADING CLOTHES WASHER.—Sub4 section (f) of section 45M of such Code (relating to 

5 definitions) is amended by redesignating paragraphs 

6 (4), (5), (6), and (7) as paragraphs (5), (6), (7), 

7 and (8), respectively, and by inserting after para8 graph (3) the following new paragraph: 

9 ‘‘(4) TOP-LOADING CLOTHES WASHER.—The 

10 term ‘‘top-loading clothes washer’’ means a clothes 

11 washer which has the clothes container compartment 

12 access located on the top of the machine and which 

13 operates on a vertical axis.’’. 

14 (4) DEHUMIDIFIER.—Subsection (f) of section 

15 45M of such Code, as amended by paragraph (3), is 

16 amended by redesignating paragraphs (6), (7), and 

17 (8) as paragraphs (7), (8) and (9), respectively, and 

18 by inserting after paragraph (5) the following new 

19 paragraph: 

20 ‘‘(6) DEHUMIDIFIER.—The term ‘dehumidifier’ 

21 means a self-contained, electrically operated, and 

22 mechanically refrigerated encased assembly con23 sisting of— 

24 ‘‘(A) a refrigerated surface that condenses 

25 moisture from the atmosphere, 


ccoleman on PRODPC74 with BILLS
9 

•HR 2137 IH

1 ‘‘(B) a refrigerating system, including an 

2 electric motor, 

3 ‘‘(C) an air-circulating fan, and 

4 ‘‘(D) means for collecting or disposing of 

5 condensate.’’. 

6 (5) REPLACEMENT OF ENERGY FACTOR.—Sec7 tion 45M(f)(7) of such Code, as amended by para8 graph (4), is amended to read as follows: 

9 ‘‘(7) MODIFIED ENERGY FACTOR.—The term 

10 ‘modified energy factor’ means the modified energy 

11 factor established by the Department of Energy for 

12 compliance with the Federal energy conservation 

13 standard.’’. 

14 (6) GALLONS PER CYCLE; WATER CONSUMP15 TION FACTOR.—Section 45M(f) of such Code (relat16 ing to definitions) is amended by adding at the end 

17 the following: 

18 ‘‘(10) GALLONS PER CYCLE.—The term ‘gallons 

19 per cycle’ means, with respect to a dishwasher, the 

20 amount of water, expressed in gallons, required to 

21 complete a normal cycle of a dishwasher. 

22 ‘‘(11) WATER CONSUMPTION FACTOR.—The 

23 term ‘water consumption factor’ means, with respect 

24 to a clothes washer, the quotient of the total weightVerDate Aug 31 2005 04:10 May 05, 2007 Jkt 059200 PO 00000 Frm 00009 Fmt 6652 Sfmt 6201 E:\BILLS\H2137.IH H2137

ccoleman on PRODPC74 with BILLS
10 

•HR 2137 IH

1 ed per-cycle water consumption divided by the cubic 

2 foot (or liter) capacity of the clothes washer.’’. 

3 (f) EFFECTIVE DATE.—The amendments made by 

4 this section shall apply to appliances produced after De5 cember 31, 2007. 

Æ 


ccoleman on PRODPC74 with BILLS