II 

117TH CONGRESS 

1ST SESSION S. 3140 

To amend the Internal Revenue Code of 1986 to make the credit for 

residential energy efficient property refundable, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

NOVEMBER 2, 2021 

Mr. OSSOFF (for himself, Mr. BOOKER, Mr. SANDERS, Ms. DUCKWORTH, Mrs. 

FEINSTEIN, Mr. PADILLA, Mr. SCHATZ, Mr. BENNET, Ms. WARREN, Ms. 

SMITH, Ms. HIRONO, Mr. MERKLEY, Mr. MARKEY, Mr. WARNOCK, and 

Mr. VAN HOLLEN) introduced the following bill; which was read twice 

and referred to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to make 

the credit for residential energy efficient property refundable, and for other purposes. 

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 ‘‘Clean Energy for All 

5 Homes Act’’. 


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1 SEC. 2. REFUNDABILITY OF CREDIT FOR RESIDENTIAL EN2 ERGY EFFICIENT PROPERTY. 

3 (a) CREDIT MADE REFUNDABLE; INSTALLER RE4 QUIREMENTS.—Section 25D of the Internal Revenue Code 

5 of 1986 is amended by redesignating subsection (h) as 

6 subsection (j) and by inserting after subsection (g) the fol7 lowing new subsections: 

8 ‘‘(h) CREDIT MADE REFUNDABLE FOR TAXABLE

9 YEARS AFTER 2022.—In the case of any taxable year be10 ginning after December 31, 2022, the credit allowed under 

11 subsection (a) shall be treated as a credit allowed under 

12 subpart C (and not allowed under this subpart). 

13 ‘‘(i) REQUIREMENT FOR QUALIFIED INSTALLER.— 

14 ‘‘(1) IN GENERAL.—No credit shall be allowed 

15 under subsection (a) with respect to any expenditure 

16 for property described in subsection (d) which is 

17 placed in service after December 31, 2022, unless— 

18 ‘‘(A) such property is installed by a quali19 fied installer, and 

20 ‘‘(B) the taxpayer includes the qualified in21 stallation identification number described in 

22 paragraph (3) on the return of tax for the tax23 able year. 

24 ‘‘(2) QUALIFIED INSTALLER.— 

25 ‘‘(A) IN GENERAL.—For purposes of this 

26 subsection, the term ‘qualified installer’ means 


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1 an installer who enters into an agreement with 

2 the Secretary which provides that such installer 

3 will, with respect to any expenditure for prop4 erty described in subsection (d) in connection 

5 with a dwelling unit used as a residence by the 

6 taxpayer— 

7 ‘‘(i) provide the taxpayer with a quali8 fied installation identification number and 

9 a written receipt of the purchase and in10 stallation of such property in a manner 

11 prescribed by the Secretary, and 

12 ‘‘(ii) make periodic written reports to 

13 the Secretary (in such manner as the Sec14 retary may provide) of qualified installa15 tion identification numbers assigned by the 

16 installer corresponding to such expendi17 tures, including such information as the 

18 Secretary may require with respect to such 

19 expenditures. 

20 ‘‘(B) INSTALLER DEEMED TO MEET RE21 QUIREMENT.—For purposes of subparagraph 

22 (A), to the extent provided by the Secretary, an 

23 installer may be deemed to meet the require24 ment under clause (ii) of such subparagraph on 

25 the basis of information available to the SecVerDate Sep 11 2014 02:17 Nov 03, 2021 Jkt 029200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S3140.IS S3140

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1 retary which the Secretary determines is rea2 sonably reliable for purposes of determining the 

3 amount of expenditures described in subsection 

4 (a) made by a taxpayer in connection with a 

5 dwelling unit used as a residence by such tax6 payer. 

7 ‘‘(3) QUALIFIED INSTALLATION IDENTIFICA8 TION NUMBER.—For purposes of this subsection, the 

9 term ‘qualified installation identification number’ 

10 means a unique identification number with respect 

11 to expenditures described in subsection (a) in con12 nection with a dwelling unit used as a residence by 

13 the taxpayer. 

14 ‘‘(4) REGISTRATION.—The Secretary may re15 quire such information or registration of a qualified 

16 installer as the Secretary deems necessary or appro17 priate for purposes of preventing duplication, fraud, 

18 or improper claims with respect to expenditures de19 scribed in subsection (a). Under regulations or other 

20 guidance prescribed by the Secretary, the registra21 tion of any person under this section may be denied, 

22 revoked, or suspended if the Secretary determines 

23 that such denial, revocation, or suspension is nec24 essary to prevent duplication, fraud, or improper 


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1 claims with respect to expenditures described in sub2 section (a).’’. 

3 (b) CONFORMING AMENDMENT.—Section 6213(g)(2) 

4 of the Internal Revenue Code of 1986 is amended— 

5 (1) in subparagraph (P), by striking ‘‘and’’ at 

6 the end; 

7 (2) in subparagraph (Q), by striking the period 

8 at the end and inserting ‘‘, and’’; and 

9 (3) by adding at the end the following: 

10 ‘‘(R) an omission of a correct qualified in11 stallation identification number required under 

12 subsection (i)(1)(B) of section 25D (relating to 

13 credit for residential energy efficient property) 

14 to be included on a return.’’. 

15 (c) EFFECTIVE DATE.—The amendments made by 

16 this section shall apply to expenditures made after Decem17 ber 31, 2022. 

Æ 


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