I 

110TH CONGRESS 

2D SESSION H. R. 5373 

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

appliance credit and the nonbusiness energy property credit. 

IN THE HOUSE OF REPRESENTATIVES 

FEBRUARY 12, 2008 

Mr. BOSWELL 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 energy efficient appliance credit and the nonbusiness 

energy property 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 ‘‘Consumer and Manu5 facturer Energy Efficiency Tax Credit Extension Act of 

6 2008’’. 

7 SEC. 2. EXTENSION OF ENERGY EFFICIENT APPLIANCE 

8 CREDIT. 

9 (a) IN GENERAL.— 

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1 (1) EXTENSION OF THE CREDIT TO INCLUDE

2 APPLIANCES MANUFACTURED IN 2008OR 2009.— 

3 (A) EXTENSION OF CREDIT RELATING TO

4 DISHWASHERS.—Section 45M(b)(1)(A) of the 

5 Internal Revenue Code of 1986 is amended— 

6 (i) by striking ‘‘2006 or 2007, and’’ 

7 and inserting ‘‘2006, 2007, 2008, or 

8 2009,’’, 

9 (ii) in clause (ii)— 

10 (I) by inserting ‘‘in the case of a 

11 dishwasher manufactured in 2006 or 

12 2007,’’ before ‘‘meets’’, and 

13 (II) by striking the period at the 

14 end and inserting ‘‘, and’’, and 

15 (iii) by adding at the end the fol16 lowing new clause: 

17 ‘‘(iii) in the case of a dishwasher man18 ufactured in 2008 or 2009, meets the re19 quirements of the Energy Star program 

20 which are in effect for dishwashers in 

21 2008.’’. 

22 (B) EXTENSION OF CREDIT RELATING TO

23 CLOTHES WASHERS.—Section 45M(b)(1)(B) of 

24 such Code is amended— 

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1 (i) by striking ‘‘2006 or 2007, and’’ 

2 and inserting ‘‘2006, 2007, 2008, or 

3 2009,’’, 

4 (ii) in clause (ii)— 

5 (I) by inserting ‘‘in the case of a 

6 clothes washer manufactured in 2006 

7 or 2007,’’ before ‘‘meets’’, and 

8 (II) by striking the period at the 

9 end and inserting ‘‘, and’’, and 

10 (iii) by adding at the end the fol11 lowing new clause: 

12 ‘‘(iii) in the case of a clothes washer 

13 manufactured in 2008 or 2009, meets the 

14 requirements of the Energy Star program 

15 which are in effect for dishwashers in 

16 2008.’’. 

17 (C) EXTENSION OF CREDIT RELATING TO

18 REFRIGERATORS.—Section 45M(b)(1)(C) of 

19 such Code is amended— 

20 (i) by striking ‘‘2006 or 2007’’ each 

21 place it appears and inserting ‘‘2006, 

22 2007, 2008, or 2009’’, and 

23 (ii) in clause (i)(I), by striking 

24 ‘‘2006’’ and inserting ‘‘2006, 2008, or 

25 2009’’. 

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1 (2) UPDATING THE ENERGY SAVINGS PERCENT2 AGE.—Section 45M(b)(2)(B) of such Code (relating 

3 to the energy savings percentage) is amended— 

4 (A) by striking ‘‘in 2007’’ each place it ap5 pears and inserting ‘‘in 2008’’, and 

6 (B) by striking ‘‘in 2005’’ and inserting 

7 ‘‘in 2006’’. 

8 (3) UPDATING THE ELIGIBLE PRODUCTION

9 AMOUNT.— 

10 (A) IN GENERAL.—Section 45M(c) of such 

11 Code (relating to the eligible production) is 

12 amended by striking ‘‘3-calendar’’ each place it 

13 appears and inserting ‘‘2-calendar’’. 

14 (B) TECHNICAL CORRECTION.—Section 

15 45M(c)(1) of such Code is amended by striking 

16 ‘‘paragraphs’’ and inserting ‘‘paragraph’’. 

17 (4) UPDATING THE AGGREGATE CREDIT

18 AMOUNT ALLOWED.—Section 45M(e)(1) of such 

19 Code (relating to the aggregate amount of credit al20 lowed) is amended by inserting before the period 

21 ‘‘beginning after December 31, 2007’’. 

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

23 this section shall apply with respect to appliances manu24 factured after December 31, 2007. 

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1 SEC. 3. EXTENSION OF NONBUSINESS ENERGY PROPERTY 

2 CREDIT. 

3 (a) IN GENERAL.—Section 25C(g) of the Internal 

4 Revenue Code of 1986 (relating to the termination date) 

5 is amended by striking ‘‘December 31, 2007’’ and insert6 ing ‘‘December 31, 2009’’. 

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

8 this section shall apply to property placed in service after 

9 December 31, 2007. 

Æ 

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