I 

111TH CONGRESS 

2D SESSION H. R. 5744 

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

energy efficient appliances. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 15, 2010 

Mr. YARMUTH 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 extend 

the credit for energy efficient appliances. 

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 ‘‘Revitalizing American 

5 Manufacturing Act of 2010’’. 

6 SEC. 2. EXTENSION AND MODIFICATION OF ENERGY EFFI7 CIENT APPLIANCE CREDIT. 

8 (a) DISHWASHERS.—Paragraph (1) of section 

9 45M(b) of the Internal Revenue Code of 1986 is amended 

10 by striking ‘‘and’’ at the end of subparagraph (A), by 


srobinson on DSKHWCL6B1PROD with BILLS
2 

•HR 5744 IH

1 striking the period at the end of subparagraph (B) and 

2 inserting a comma, and by adding at the end the following 

3 new subparagraphs: 

4 ‘‘(C) $25 in the case of a dishwasher which 

5 is manufactured in calendar year 2011 and 

6 which uses no more than 307 kilowatt hours 

7 per year and 5.0 gallons per cycle (5.5 gallons 

8 per cycle for dishwashers designed for greater 

9 than 12 place settings), 

10 ‘‘(D) $50 in the case of a dishwasher 

11 which is manufactured in calendar year 2011, 

12 2012, or 2013 and which uses no more than 

13 295 kilowatt hours per year and 4.25 gallons 

14 per cycle (4.75 gallons per cycle for dishwashers 

15 designed for greater than 12 place settings), 

16 and 

17 ‘‘(E) $75 in the case of a dishwasher 

18 which is manufactured in calendar year 2011, 

19 2012, or 2013 and which uses no more than 

20 280 kilowatt hours per year and 4 gallons per 

21 cycle (4.5 gallons per cycle for dishwashers de22 signed for greater than 12 place settings).’’. 

23 (b) CLOTHES WASHERS.—Paragraph (2) of section 

24 45M(b) of such Code is amended by striking ‘‘and’’ at the 

25 end of subparagraph (C), by striking the period at the end 


srobinson on DSKHWCL6B1PROD with BILLS
3 

•HR 5744 IH

1 of subparagraph (D) and inserting a comma, and by add2 ing at the end the following new subparagraphs: 

3 ‘‘(E) $175 in the case of a top-loading 

4 clothes washer manufactured in calendar year 

5 2011 which meets or exceeds a 2.2 modified en6 ergy factor and does not exceed a 4.5 water 

7 consumption factor, and 

8 ‘‘(F) $225 in the case of a clothes washer 

9 manufactured in calendar year 2011, 2012, or 

10 2013— 

11 ‘‘(i) which is a top-loading clothes 

12 washer and which meets or exceeds a 2.4 

13 modified energy factor and does not exceed 

14 a 4.2 water consumption factor, or 

15 ‘‘(ii) which is a front-loading clothes 

16 washer and which meets or exceeds a 2.8 

17 modified energy factor and does not exceed 

18 a 3.5 water consumption factor.’’. 

19 (c) REFRIGERATORS.—Paragraph (3) of section 

20 45M(b) of such Code is amended by striking ‘‘and’’ at the 

21 end of subparagraph (C), by striking the period at the end 

22 of subparagraph (D) and inserting a comma, and by add23 ing at the end the following new subparagraphs: 

24 ‘‘(E) $150 in the case of a refrigerator 

25 manufactured in calendar year 2011, 2012, or 


srobinson on DSKHWCL6B1PROD with BILLS
4 

•HR 5744 IH

1 2013 which consumes at least 30 percent less 

2 energy than the 2001 energy conservation 

3 standards, and 

4 ‘‘(F) $200 in the case of a refrigerator 

5 manufactured in calendar year 2011, 2012, or 

6 2013 which consumes at least 35 percent less 

7 energy than the 2001 energy conservation 

8 standards.’’. 

9 (d) REBASING OF LIMITATIONS.— 

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

11 45M(e) of such Code is amended by striking ‘‘De12 cember 31, 2007’’ and inserting ‘‘December 31, 

13 2010’’. 

14 (2) EXCEPTION FOR CERTAIN REFRIGERATORS

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

16 45M(e) of such Code is amended— 

17 (A) by striking ‘‘subsection (b)(3)(D)’’ and 

18 inserting ‘‘subsection (b)(3)(F)’’, and 

19 (B) by striking ‘‘subsection (b)(2)(D)’’ and 

20 inserting ‘‘subsection (b)(2)(F)’’. 

21 (3) GROSS RECEIPTS LIMITATION.—Paragraph 

22 (3) of section 45M(e) of such Code is amended by 

23 striking ‘‘2 percent’’ and inserting ‘‘4 percent’’. 

24 (e) EFFECTIVE DATE.— 


srobinson on DSKHWCL6B1PROD with BILLS
5 

•HR 5744 IH

1 (1) IN GENERAL.—Except as provided in para2 graph (2), the amendments made by this section 

3 shall apply to appliances produced after December 

4 31, 2010. 

5 (2) LIMITATIONS.—The amendments made by 

6 subsection (d) shall apply to taxable years beginning 

7 after December 31, 2010. 

Æ 


srobinson on DSKHWCL6B1PROD with BILLS