I 

116TH CONGRESS 

2D SESSION H. R. 8530 

To amend the Internal Revenue Code of 1986 to provide for energy 

opportunity zones. 

IN THE HOUSE OF REPRESENTATIVES 

OCTOBER 6, 2020 

Mr. CARBAJAL (for himself and Mr. LOWENTHAL) 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 provide 

for energy opportunity zones. 

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 ‘‘Energy Opportunity 

5 Zones Act of 2020’’. 

6 SEC. 2. OPPORTUNITY ZONES. 

7 (a) IN GENERAL.—Chapter 1 of the Internal Rev8 enue Code of 1986 is amended by inserting before sub9 chapter Z the following new subchapter: 


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1 ‘‘Subchapter Y—Energy Opportunity Zones 

‘‘Sec. 1400Y–1. Energy opportunity zones. 

2 ‘‘SEC. 1400Y–1. ENERGY OPPORTUNITY ZONES. 

3 ‘‘(a) PRODUCTION TAX CREDIT.—In the case of a 

4 qualified energy opportunity zone facility, section 45 shall 

5 be administered as if— 

6 ‘‘(1) subsection (b)(5) did not apply, 

7 ‘‘(2) ‘2050’ were substituted for ‘2021’ in sub8 section (d)(1), and 

9 ‘‘(3) ‘2050’ were substituted for ‘2021’ each 

10 place such date appears in paragraphs (2)(A), 

11 (3)(A)(i), (4)(B), (6), (7), (9), and (11)(B) of sub12 section (d). 

13 ‘‘(b) INVESTMENT TAX CREDIT.—In the case of 

14 qualified energy opportunity zone property, section 48 

15 shall be administered as if— 

16 ‘‘(1) ‘2050’ were substituted for ‘2022’ in para17 graphs (2)(A)(i)(II), (3)(A)(ii), and (3)(A)(vii) of 

18 subsection (a), 

19 ‘‘(2) ‘2050’ were substituted for ‘2021’ in sub20 section (a)(5)(C)(ii), 

21 ‘‘(3) paragraphs (5)(E), (6), and (7) of sub22 section (a) did not apply, 

23 ‘‘(4) paragraphs (1)(D) and (2)(D) of sub24 section (c) did not apply, 


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1 ‘‘(5) ‘2050’ were substituted for ‘2022’ in sub2 section (c)(3)(A)(iv), and 

3 ‘‘(6) subsection (c)(4)(C) did not apply. 

4 ‘‘(c) DEFINITIONS.—For purposes of this section— 

5 ‘‘(1) QUALIFIED ENERGY OPPORTUNITY ZONE

6 FACILITY.—The term ‘qualified energy opportunity 

7 zone facility’ means any facility which is located 

8 within an energy opportunity zone and the construc9 tion of which was subject to a project labor agree10 ment. 

11 ‘‘(2) QUALIFIED ENERGY OPPORTUNITY ZONE

12 PROPERTY.—The term ‘qualified energy opportunity 

13 zone property’ means any property if— 

14 ‘‘(A) such property is located within an en15 ergy opportunity zone, 

16 ‘‘(B) the construction of such property was 

17 subject to a project labor agreement, and 

18 ‘‘(C) all laborers and mechanics employed 

19 by any contractor or subcontractor in the con20 struction of such property were paid wages at 

21 rates not less than those prevailing on similar 

22 construction in the locality as determined by 

23 the Secretary of Labor under subchapter IV of 

24 chapter 31 of title 40, United States Code 


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1 (commonly referred to as the ‘‘Davis-Bacon 

2 Act’’). 

3 ‘‘(3) ENERGY OPPORTUNITY ZONE DEFINED.— 

4 The term ‘energy opportunity zone’ means— 

5 ‘‘(A) any area which is within 120 miles 

6 of— 

7 ‘‘(i) a nuclear power plant, or a facil8 ity which utilizes coal to generate elec9 tricity, which (after the date which is 10 

10 years before the date of the enactment of 

11 this section) ceases operation, or 

12 ‘‘(ii) a nuclear power plant which is 

13 scheduled to cease operation not later than 

14 6 years after the date of the enactment of 

15 this section, and 

16 ‘‘(B) any other area that can reasonably 

17 demonstrate how changes in the nuclear or coal 

18 economy have resulted (or are anticipated to re19 sult) in job losses in such area. 

20 ‘‘(4) PROJECT LABOR AGREEMENT.—The term 

21 ‘project labor agreement’ means a pre-hire collective 

22 bargaining agreement with one or more labor organi23 zations that establishes the terms and conditions of 

24 employment for a specific construction project and 

25 which is an agreement described in section 8(f) of 


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1 the National Labor Relations Act (26 U.S.C. 

2 158(f)).’’. 

3 (b) CLERICAL AMENDMENT.—The table of sub4 chapters for chapter 1 of such Code is amended by insert5 ing before the item relating to subchapter Z the following 

6 new item: 

‘‘SUBCHAPTER Y—ENERGY OPPORTUNITY ZONES’’. 

7 (c) EFFECTIVE DATE.— 

8 (1) IN GENERAL.—Except as provided in para9 graph (2), the amendments made by this section 

10 shall apply to property placed in service after the 

11 date of the enactment of this Act. 

12 (2) APPLICATION OF PROGRESS EXPENDITURE

13 RULES.—So much of the amendments made by this 

14 section as relate to section 48 of the Internal Rev15 enue Code of 1986 shall apply to periods after the 

16 date of the enactment of this Act under rules similar 

17 to the rules of section 48(m) of the Internal Revenue 

18 Code of 1986 (as in effect on the day before the 

19 date of the enactment of the Revenue Reconciliation 

20 Act of 1990). 

21 SEC. 3. ENERGY CREDIT FOR QUALIFIED OFFSHORE WIND 

22 FACILITIES AND ENERGY STORAGE. 

23 (a) IN GENERAL.—Section 48 of the Internal Rev24 enue Code of 1986 is amended— 

25 (1) in subsection (a)— 


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1 (A) in paragraph (2)(A)(i)— 

2 (i) in subclause (II), by striking 

3 ‘‘paragraph (3)(A)(i)’’ and inserting 

4 ‘‘clause (i) or (ix) of paragraph (3)(A)’’, 

5 and 

6 (ii) by striking ‘‘and’’ at the end of 

7 subclause (III), and 

8 (iii) by adding at the end the fol9 lowing new subclause: 

10 ‘‘(V) qualified offshore wind 

11 property, and’’, and 

12 (B) in paragraph (3)(A)— 

13 (i) in clause (vi), by striking ‘‘or’’ at 

14 the end, and 

15 (ii) by adding at the end the following 

16 new clause: 

17 ‘‘(viii) qualified offshore wind prop18 erty, but only with respect to property the 

19 construction of which begins before Janu20 ary 1, 2050, or 

21 ‘‘(ix) any equipment if— 

22 ‘‘(I) such equipment receives, 

23 stores, and delivers energy using bat24 teries, compressed air, pumped hydro25 power, hydrogen storage (including 


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1 hydrolysis), thermal energy storage, 

2 regenerative fuel cells, flywheels, ca3 pacitors, superconducting magnets, or 

4 other technologies identified by the 

5 Secretary in consultation with the 

6 Secretary of Energy, 

7 ‘‘(II) such equipment has a ca8 pacity of not less than 5 megawatt 

9 hours, 

10 ‘‘(III) such equipment is located 

11 in an energy opportunity zone (as de12 fined in section 1400Y–1), 

13 ‘‘(IV) the construction of such 

14 equipment was subject to a project 

15 labor agreement (as defined in section 

16 1400Y–1), and 

17 ‘‘(V) all laborers and mechanics 

18 employed by any contractor or sub19 contractor in the construction of such 

20 equipment were paid wages at rates 

21 not less than those prevailing on simi22 lar construction in the locality as de23 termined by the Secretary of Labor 

24 under subchapter IV of chapter 31 of 

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1 monly referred to as the ‘‘Davis2 Bacon Act’’).’’, and 

3 (2) in subsection (c), by adding at the end the 

4 following new paragraph: 

5 ‘‘(5) QUALIFIED OFFSHORE WIND PROPERTY.— 

6 ‘‘(A) IN GENERAL.—The term ‘qualified 

7 offshore wind property’ means an offshore facil8 ity, other than qualified small wind energy 

9 property, if— 

10 ‘‘(i) such facility uses wind to produce 

11 electricity, 

12 ‘‘(ii) such facility is located not far13 ther than 50 miles from the boundary of 

14 an energy opportunity zone (as defined in 

15 section 1400Y–1), 

16 ‘‘(iii) the construction of such facility 

17 was subject to a project labor agreement 

18 (as defined in section 1400Y–1), and 

19 ‘‘(iv) all laborers and mechanics em20 ployed by any contractor or subcontractor 

21 in the construction of such facility were 

22 paid wages at rates not less than those 

23 prevailing on similar construction in the lo24 cality as determined by the Secretary of 

25 Labor under subchapter IV of chapter 31 


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1 of title 40, United States Code (commonly 

2 referred to as the ‘‘Davis-Bacon Act’’). 

3 ‘‘(B) OFFSHORE FACILITY.—The term 

4 ‘offshore facility’ means any facility located in 

5 the inland navigable waters of the United 

6 States, including the Great Lakes, or in the 

7 coastal waters of the United States, including 

8 the territorial seas of the United States, the ex9 clusive economic zone of the United States, and 

10 the outer Continental Shelf of the United 

11 States.’’. 

12 (b) EFFECTIVE DATE.—The amendments made by 

13 this section shall apply to periods after the date of the 

14 enactment of this Act under rules similar to the rules of 

15 section 48(m) of the Internal Revenue Code of 1986 (as 

16 in effect on the day before the date of the enactment of 

17 the Revenue Reconciliation Act of 1990). 

18 SEC. 4. IMPROVEMENTS TO CREDIT FOR NONBUSINESS EN19 ERGY PROPERTY. 

20 (a) EXTENSION OF CREDIT.— 

21 (1) IN GENERAL.—Section 25C(g)(2) of the In22 ternal Revenue Code of 1986 is amended by striking 

23 ‘‘December 31, 2020’’ and inserting ‘‘December 31, 

24 2050’’. 


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1 (2) EFFECTIVE DATE.—The amendments made 

2 by this subsection shall apply to property placed in 

3 service after December 31, 2020. 

4 (b) OTHER IMPROVEMENTS.— 

5 (1) IN GENERAL.—Section 25C of the Internal 

6 Revenue Code of 1986 is amended— 

7 (A) in subsection (a)(1), by striking ‘‘10 

8 percent’’ and inserting ‘‘15 percent’’, 

9 (B) in subsection (b)— 

10 (i) in paragraph (1)— 

11 (I) by striking ‘‘$500’’ and in12 serting ‘‘$1,200’’, and 

13 (II) by striking ‘‘December 31, 

14 2005’’ and inserting ‘‘December 31, 

15 2019’’, and 

16 (ii) by striking paragraphs (2) and (3) 

17 and inserting the following: 

18 ‘‘(2) LIMITATION ON INSULATION MATERIAL OR

19 SYSTEM.—In the case of amounts paid or incurred 

20 for components described in subsection (c)(3)(A) by 

21 any taxpayer for any taxable year, the credit allowed 

22 under this section with respect to such amounts for 

23 such year shall not exceed the excess (if any) of 

24 $600 over the aggregate credits allowed under this 


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1 section with respect to such amounts for all prior 

2 taxable years ending after December 31, 2019. 

3 ‘‘(3) LIMITATION ON WINDOWS.— 

4 ‘‘(A) IN GENERAL.— 

5 ‘‘(i) ENERGY STAR MOST EFFI6 CIENT.—In the case of amounts paid or in7 curred by any taxpayer for any taxable 

8 year for components described in sub9 section (c)(3)(B) which meet the most effi10 cient certification under applicable Energy 

11 Star program requirements, the credit al12 lowed under this section with respect to 

13 such amounts for such year shall not ex14 ceed the excess (if any) of $600 over the 

15 aggregate credits allowed under this sec16 tion with respect to such amounts for all 

17 prior taxable years ending after December 

18 31, 2019. 

19 ‘‘(ii) ENERGY STAR.—In the case of 

20 amounts paid or incurred by any taxpayer 

21 for any taxable year for components de22 scribed in subsection (c)(3)(B) which do 

23 not meet the most efficient certification 

24 under applicable Energy Star program re25 quirements, the credit allowed under this 


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1 section with respect to such amounts for 

2 such year shall not exceed the excess (if 

3 any) of $200 over the aggregate credits al4 lowed under this section with respect to 

5 such amounts for all prior taxable years 

6 ending after December 31, 2019. 

7 ‘‘(B) ELECTION.— 

8 ‘‘(i) IN GENERAL.—For purposes of 

9 any amounts paid or incurred by any tax10 payer for components described in sub11 section (c)(3)(B), the credit allowed under 

12 this section shall only be allowed for com13 ponents described in clause (i) of subpara14 graph (A) or clause (ii) of such subpara15 graph, but not both, as elected by the tax16 payer during the first taxable year in 

17 which such credit is being claimed by the 

18 taxpayer. 

19 ‘‘(ii) IRREVOCABILITY.—The Sec20 retary shall, through such rules, regula21 tions, and procedures as are determined 

22 appropriate, establish procedures for mak23 ing an election under this subparagraph, 

24 which shall require that— 


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1 ‘‘(I) any election made by the 

2 taxpayer shall be irrevocable, and 

3 ‘‘(II) such election shall remain 

4 in effect for all subsequent taxable 

5 years. 

6 ‘‘(4) LIMITATION ON DOORS.—In the case of 

7 amounts paid or incurred for components described 

8 in subsection (c)(3)(C) by any taxpayer for any tax9 able year, the credit allowed under this section with 

10 respect to such amounts for such year shall not ex11 ceed— 

12 ‘‘(A) the excess (if any) of $500 over the 

13 aggregate credits allowed under this section 

14 with respect to such amounts for all prior tax15 able years ending after December 31, 2019, or 

16 ‘‘(B) $250 for each exterior door. 

17 ‘‘(5) LIMITATION ON RESIDENTIAL ENERGY

18 PROPERTY EXPENDITURES.—The amount of the 

19 credit allowed under this section by reason of sub20 section (a)(2) shall not exceed— 

21 ‘‘(A) in the case of any energy-efficient 

22 building property— 

23 ‘‘(i) for any item of property described 

24 in subparagraph (A), (B), or (C) of sub25 section (d)(3), $600, and 


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1 ‘‘(ii) for any item of property de2 scribed in subparagraph (D) or (E) of such 

3 subsection, $400, and 

4 ‘‘(B) in the case of any qualified natural 

5 gas, propane, or oil furnace or hot water boiler 

6 (as defined in subsection (d)(4)), an amount 

7 equal to— 

8 ‘‘(i) $600 for a hot water boiler, and 

9 ‘‘(ii) in the case of a furnace, an 

10 amount equal to the sum of— 

11 ‘‘(I) $300, plus 

12 ‘‘(II) if the taxpayer is converting 

13 from a non-condensing furnace to a 

14 condensing furnace, $300.’’, 

15 (C) in subsection (c)— 

16 (i) in paragraph (2)— 

17 (I) by striking subparagraphs (A) 

18 and (B) and inserting the following: 

19 ‘‘(A) applicable Energy Star program re20 quirements, in the case of an exterior window, 

21 a skylight, or an exterior door, and’’, 

22 (II) by redesignating subpara23 graph (C) as subparagraph (B), and 

24 (III) in subparagraph (B), as so 

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1 national’’ and all that follows through 

2 ‘‘Act of 2009’’ and inserting ‘‘2015 

3 IECC (as defined in section 

4 45L(b)(5))’’, 

5 (ii) in paragraph (3)— 

6 (I) in subparagraph (B), by add7 ing ‘‘and’’ at the end, 

8 (II) in subparagraph (C), by 

9 striking ‘‘, and’’ and inserting a pe10 riod, and 

11 (III) by striking subparagraph 

12 (D), and 

13 (iii) by adding at the end the fol14 lowing new paragraph: 

15 ‘‘(5) LABOR COSTS.—The term ‘qualified en16 ergy efficiency improvements’ includes expenditures 

17 for labor costs properly allocable to the onsite prepa18 ration, assembly, or original installation of any en19 ergy efficient building envelope component.’’, 

20 (D) in subsection (d)— 

21 (i) in paragraph (2)(A)— 

22 (I) in clause (i), by adding ‘‘or’’ 

23 at the end, 

24 (II) in clause (ii), by striking ‘‘, 

25 or’’ and inserting a period, and 


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1 (III) by striking clause (iii), 

2 (ii) in paragraph (3)— 

3 (I) by striking subparagraph (A) 

4 and inserting the following: 

5 ‘‘(A) an electric heat pump water heater 

6 which, in the standard Department of Energy 

7 test procedure, yields a uniform energy factor 

8 of at least 3.0,’’, 

9 (II) in subparagraph (B), by 

10 striking ‘‘January 1, 2009’’ and in11 serting ‘‘the date of enactment of the 

12 Home Energy Savings Act’’, 

13 (III) in subparagraph (C), by 

14 striking ‘‘January 1, 2009’’ and in15 serting ‘‘the date of enactment of the 

16 Home Energy Savings Act’’, 

17 (IV) by striking subparagraph 

18 (D) and inserting the following: 

19 ‘‘(D) a natural gas, propane, or oil water 

20 heater which, in the standard Department of 

21 Energy test procedure, yields— 

22 ‘‘(i) in the case of a storage tank 

23 water heater— 


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1 ‘‘(I) in the case of a medium2 draw water heater, a uniform energy 

3 factor of not less than 0.78, and 

4 ‘‘(II) in the case of a high-draw 

5 water heater, a uniform energy factor 

6 of not less than 0.80, and 

7 ‘‘(ii) in the case of a tankless water 

8 heater— 

9 ‘‘(I) in the case of a medium10 draw water heater, a uniform energy 

11 factor of not less than 0.87, and 

12 ‘‘(II) in the case of a high-draw 

13 water heater, a uniform energy factor 

14 of not less than 0.90, and’’, and 

15 (V) in subparagraph (E), by 

16 striking ‘‘of at least 75 percent’’ and 

17 inserting the following: ‘‘(as deter18 mined pursuant to the applicable list 

19 published by the Environmental Pro20 tection Agency for certified wood 

21 stoves, hydronic heaters, or forced-air 

22 furnaces) of at least— 

23 ‘‘(i) in the case of any stove placed in 

24 service before January 1, 2021, 73 per25 cent, and 


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1 ‘‘(ii) in the case of any stove placed in 

2 service after December 31, 2020, 75 per3 cent.’’, 

4 (iii) in paragraph (4), by striking ‘‘not 

5 less than 95’’ and inserting the following: 

6 ‘‘not less than— 

7 ‘‘(A) in the case of a furnace, 97 percent, 

8 and 

9 ‘‘(B) in the case of a hot water boiler, 95 

10 percent.’’, 

11 (iv) by striking paragraph (5), and 

12 (v) by redesignating paragraph (6) as 

13 paragraph (5), and 

14 (E) in subsection (e), by adding the fol15 lowing new paragraphs at the end: 

16 ‘‘(4) INSTALLATION STANDARDS.—The terms 

17 ‘energy efficient building envelope component’ and 

18 ‘qualified energy property’ shall not include any 

19 components or property which are not installed ac20 cording to any applicable Air Conditioning Contrac21 tors of America Quality Installation standards which 

22 are in effect at the time that such components or 

23 property are placed in service. 

24 ‘‘(5) REPLACEMENT OF TERMINATED STAND25 ARDS.—In the case of any standard, requirement, or 


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1 criteria applicable to any energy efficient building 

2 envelope component or qualified energy property 

3 which is terminated after the date of enactment of 

4 the Home Energy Savings Act, the Secretary, in 

5 consultation with the Secretary of Energy, shall 

6 identify a similar standard, requirement, or criteria 

7 for purposes of determining the eligibility of any 

8 such component or property for purposes of credit 

9 allowed under this section.’’. 

10 (2) EFFECTIVE DATE.—The amendments made 

11 by this subsection shall apply to property placed in 

12 service after December 31, 2019. 

13 (c) PERIODIC REPORT TO CONGRESS REGARDING IM14 PROVED STANDARDS.—Not later than 5 years after the 

15 date of the enactment of this Act (and each 5 years there16 after until the termination of the credit determined under 

17 section 25C of the Internal Revenue Code of 1986), the 

18 Secretary of Energy, after consultation with the Secretary 

19 of Treasury, shall submit a written report to Congress 

20 evaluating the effectiveness of such credit. Such report 

21 shall include— 

22 (1) an evaluation of each standard used under 

23 such section in determining the eligibility of property 

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1 evant higher industry standards have been devel2 oped, and 

3 (2) recommendations (if any) for higher stand4 ards which would supplement or replace such cur5 rent standards and an analysis of how such higher 

6 standards would be expected to improve the effec7 tiveness of such credit. 

8 SEC. 5. IMPROVEMENTS TO NEW ENERGY EFFICIENT HOME 

9 CREDIT. 

10 (a) EXTENSION OF CREDIT.— 

11 (1) IN GENERAL.—Section 45L(g) of the Inter12 nal Revenue Code of 1986 is amended by striking 

13 ‘‘December 31, 2020’’ and inserting ‘‘December 31, 

14 2050’’. 

15 (2) EFFECTIVE DATE.—The amendments made 

16 by this subsection shall apply to qualified new en17 ergy efficient homes acquired after December 31, 

18 2020. 

19 (b) UPDATING NEW ENERGY EFFICIENT HOME

20 CREDIT.— 

21 (1) IN GENERAL.—Section 45L of the Internal 

22 Revenue Code of 1986 is amended— 

23 (A) in subsection (a)(2)— 

24 (i) in subparagraph (A), by striking 

25 ‘‘$2,000’’ and inserting ‘‘$2,500’’; and 


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1 (ii) in subparagraph (B), by inserting 

2 ‘‘or (4)’’ after ‘‘paragraph (3)’’; 

3 (B) in subsection (b)— 

4 (i) in paragraph (2)(B), by striking 

5 ‘‘this section’’ and inserting ‘‘the New 

6 Home Energy Efficiency Act’’; and 

7 (ii) by adding at the end the fol8 lowing: 

9 ‘‘(5) 2018 IECC.— 

10 ‘‘(A) IN GENERAL.—The term ‘2018 

11 IECC’ means the 2018 International Energy 

12 Conservation Code, as such Code (including 

13 supplements) is in effect on the date of the en14 actment of the New Home Energy Efficiency 

15 Act. 

16 ‘‘(B) SPECIAL RULE.—For purposes of 

17 subsection (c)(1)(B)(i)(I), in determining 

18 whether a dwelling unit has been constructed in 

19 accordance with the standards of chapter 4 of 

20 the 2018 IECC by achieving a level of energy 

21 efficiency which meets Section R406.4 

22 (N1106.4) of such Code, such determination 

23 shall be made without accounting for on-site en24 ergy generation.’’; and 


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1 (C) by striking subsection (c) and inserting 

2 the following: 

3 ‘‘(c) ENERGY SAVING REQUIREMENTS.—A dwelling 

4 unit meets the energy saving requirements of this sub5 section if such unit— 

6 ‘‘(1)(A) is certified— 

7 ‘‘(i) to have a level of annual heating and 

8 cooling energy consumption which is at least 60 

9 percent below the annual level of heating and 

10 cooling energy consumption of a comparable 

11 dwelling unit— 

12 ‘‘(I) which is constructed in accord13 ance with the standards of chapter 4 of the 

14 2006 International Energy Conservation 

15 Code, as such Code (including supple16 ments) is in effect on January 1, 2006, 

17 and 

18 ‘‘(II) for which the heating and cool19 ing equipment efficiencies correspond to 

20 the minimum allowed under the regula21 tions established by the Department of En22 ergy pursuant to the National Appliance 

23 Energy Conservation Act of 1987 and in 

24 effect at the time of completion of con25 struction, and 


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1 ‘‘(ii) to have building envelope component 

improvements account for at least 1 2 ⁄5 of such 

3 60 percent, or 

4 ‘‘(B) is certified— 

5 ‘‘(i) to have a level of annual energy con6 sumption which is at least 15 percent below the 

7 annual level of energy consumption of a com8 parable dwelling unit— 

9 ‘‘(I) which is constructed in accord10 ance with the standards of chapter 4 of the 

11 2018 IECC, and 

12 ‘‘(II) which meets the requirements 

13 described in subparagraph (A)(i)(II), and 

14 ‘‘(ii) to have building envelope component 

improvements account for at least 1 15 ⁄5 of such 

16 15 percent, 

17 ‘‘(2) is a manufactured home which— 

18 ‘‘(A) conforms to Federal Manufactured 

19 Home Construction and Safety Standards (part 

20 3280 of title 24, Code of Federal Regulations), 

21 and 

22 ‘‘(B) meets the requirements described in 

23 subparagraph (A) or (B) of paragraph (1), 

24 ‘‘(3) meets the requirements established by the 

25 Administrator of the Environmental Protection 


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1 Agency under the Energy Star Labeled Homes pro2 gram, or 

3 ‘‘(4) is a manufactured home which— 

4 ‘‘(A) conforms to the standards described 

5 in paragraph (2)(A), and 

6 ‘‘(B) meets the requirements described in 

7 paragraph (3).’’. 

8 (2) EFFECTIVE DATE.—The amendments made 

9 by this subsection shall apply to qualified new en10 ergy efficient homes acquired after December 31, 

11 2020. 

12 (c) PERIODIC REPORT TO CONGRESS REGARDING IM13 PROVED STANDARDS.—Not later than 5 years after the 

14 date of the enactment of this Act (and each 5 years there15 after until the termination of the credit determined under 

16 section 45L of the Internal Revenue Code of 1986), the 

17 Secretary of Energy, after consultation with the Secretary 

18 of Treasury, shall submit a written report to Congress 

19 evaluating the effectiveness of such credit. Such report 

20 shall include— 

21 (1) an evaluation of each standard used under 

22 such section in determining the eligibility of property 

23 for credit under such section including whether rel24 evant higher industry standards have been devel25 oped, and 


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1 (2) recommendations (if any) for higher stand2 ards which would supplement or replace such cur3 rent standards and an analysis of how such higher 

4 standards would be expected to improve the effec5 tiveness of such credit. 

6 SEC. 6. EXTENSION ENERGY EFFICIENT COMMERCIAL 

7 BUILDINGS DEDUCTION. 

8 (a) IN GENERAL.—Section 179D(h) of the Internal 

9 Revenue Code of 1986 is amended by striking ‘‘December 

10 31, 2020’’ and inserting ‘‘December 31, 2050’’. 

11 (b) EFFECTIVE DATE.—The amendment made by 

12 this section shall apply to property placed in service after 

13 December 31, 2020. 

Æ 


jbell on DSKJLSW7X2PROD with BILLS