I 

116TH CONGRESS 

1ST SESSION H. R. 4646 

To amend the Internal Revenue Code of 1986 to extend and update the 

new energy efficient home credit. 

IN THE HOUSE OF REPRESENTATIVES 

OCTOBER 11, 2019 

Mr. GOMEZ (for himself and Mr. KELLY of Pennsylvania) 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 

and update the new energy efficient home credit. 

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 ‘‘New Home Energy 

5 Efficiency Act’’. 

6 SEC. 2. EXTENSION OF NEW ENERGY EFFICIENT HOME 

7 CREDIT. 

8 (a) IN GENERAL.—Subsection (g) of section 45L of 

9 the Internal Revenue Code of 1986 is amended by striking 


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1 ‘‘December 31, 2017’’ and inserting ‘‘December 31, 

2 2020’’. 

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

4 this section shall apply to qualified new energy efficient 

5 homes acquired after December 31, 2017. 

6 SEC. 3. UPDATING NEW ENERGY EFFICIENT HOME CREDIT. 

7 (a) IN GENERAL.—Section 45L of the Internal Rev8 enue Code of 1986, as amended by section 2, is amend9 ed— 

10 (1) in subsection (a)(2)— 

11 (A) in subparagraph (A), by striking 

12 ‘‘$2,000’’ and inserting ‘‘$2,500’’; and 

13 (B) in subparagraph (B), by inserting ‘‘or 

14 (4)’’ after ‘‘paragraph (3)’’; 

15 (2) in subsection (b)— 

16 (A) in paragraph (2)(B), by striking ‘‘this 

17 section’’ and inserting ‘‘the New Home Energy 

18 Efficiency Act’’; and 

19 (B) by adding at the end the following: 

20 ‘‘(5) 2018 IECC.— 

21 ‘‘(A) IN GENERAL.—The term ‘2018 

22 IECC’ means the 2018 International Energy 

23 Conservation Code, as such Code (including 

24 supplements) is in effect on the date of the enVerDate Sep 11 2014 21:24 Oct 28, 2019 Jkt 099200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H4646.IH H4646

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1 actment of the New Home Energy Efficiency 

2 Act. 

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

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

5 whether a dwelling unit has been constructed in 

6 accordance with the standards of chapter 4 of 

7 the 2018 IECC by achieving a level of energy 

8 efficiency which meets Section R406.4 

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

10 shall be made without accounting for on-site en11 ergy generation.’’; 

12 (3) by striking subsection (c) and inserting the 

13 following: 

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

15 unit meets the energy saving requirements of this sub16 section if such unit— 

17 ‘‘(1)(A) is certified— 

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

19 cooling energy consumption which is at least 60 

20 percent below the annual level of heating and 

21 cooling energy consumption of a comparable 

22 dwelling unit— 

23 ‘‘(I) which is constructed in accord24 ance with the standards of chapter 4 of the 

25 2006 International Energy Conservation 


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1 Code, as such Code (including supple2 ments) is in effect on January 1, 2006, 

3 and 

4 ‘‘(II) for which the heating and cool5 ing equipment efficiencies correspond to 

6 the minimum allowed under the regula7 tions established by the Department of En8 ergy pursuant to the National Appliance 

9 Energy Conservation Act of 1987 and in 

10 effect at the time of completion of con11 struction, and 

12 ‘‘(ii) to have building envelope component 

improvements account for at least 1 13 ⁄5 of such 

14 60 percent, or 

15 ‘‘(B) is certified— 

16 ‘‘(i) to have a level of annual energy con17 sumption which is at least 15 percent below the 

18 annual level of energy consumption of a com19 parable dwelling unit— 

20 ‘‘(I) which is constructed in accord21 ance with the standards of chapter 4 of the 

22 2018 IECC, and 

23 ‘‘(II) which meets the requirements 

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


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1 ‘‘(ii) to have building envelope component 

improvements account for at least 1 2 ⁄5 of such 

3 15 percent, 

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

5 ‘‘(A) conforms to Federal Manufactured 

6 Home Construction and Safety Standards (part 

7 3280 of title 24, Code of Federal Regulations), 

8 and 

9 ‘‘(B) meets the requirements described in 

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

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

12 Administrator of the Environmental Protection 

13 Agency under the Energy Star Labeled Homes pro14 gram, or 

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

16 ‘‘(A) conforms to the standards described 

17 in paragraph (2)(A), and 

18 ‘‘(B) meets the requirements described in 

19 paragraph (3).’’; and 

20 (4) in subsection (g), by striking ‘‘December 

21 31, 2020’’ and inserting ‘‘December 31, 2022’’. 

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

23 this section shall apply to qualified new energy efficient 

24 homes acquired after December 31, 2020. 

Æ 


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