I 

111TH CONGRESS 

2D SESSION H. R. 5518 

To amend the Internal Revenue Code of 1986 to allow the energy investment 

tax credit and the credit for residential energy efficient property with 

respect to natural gas heat pumps. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 10, 2010 

Ms. TITUS (for herself, Mr. HELLER, Mr. FRANKS of Arizona, Ms. GIFFORDS, 

and Ms. BERKLEY) 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 allow the 

energy investment tax credit and the credit for residential energy efficient property with respect to natural gas 

heat pumps. 

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 Efficient Heat 

5 Pump Tax Parity Act of 2010’’. 

6 SEC. 2. ENERGY CREDIT FOR NATURAL GAS HEAT PUMPS. 

7 (a) IN GENERAL.—Subparagraph (A) of section 

8 48(a)(3) of the Internal Revenue Code of 1986 is amended 


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1 by striking ‘‘or’’ at the end of clause (vi), by inserting 

2 ‘‘or’’ at the end of clause (vii), and by adding at the end 

3 the following new clause: 

4 ‘‘(viii) equipment which uses natural 

5 gas to heat and cool a structure, but only 

6 with respect to periods ending before Janu7 ary 1, 2017,’’. 

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

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

10 enactment of this Act, in taxable years ending after such 

11 date, under rules similar to the rules of section 48(m) of 

12 the Internal Revenue Code of 1986 (as in effect on the 

13 day before the date of the enactment of the Revenue Rec14 onciliation Act of 1990). 

15 SEC. 3. CREDIT FOR RESIDENTIAL ENERGY EFFICIENT 

16 PROPERTY. 

17 (a) IN GENERAL.—Subsection (a) of section 25D of 

18 the Internal Revenue Code of 1986 is amended by striking 

19 ‘‘and’’ at the end of paragraph (4), by striking the period 

20 at the end of paragraph (5) and inserting ‘‘, and’’, and 

21 by adding at the end the following new paragraph: 

22 ‘‘(6) 30 percent of the qualified natural gas 

23 heat pump property expenditures made by the tax24 payer during such year.’’. 


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1 (b) QUALIFIED NATURAL GAS HEAT PUMP PROP2 ERTY EXPENDITURES.—Subsection (d) of section 25D of 

3 such Code is amended by adding at the end the following 

4 new paragraph: 

5 ‘‘(5) QUALIFIED NATURAL GAS HEAT PUMP

6 PROPERTY EXPENDITURES.— 

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

8 natural gas heat pump property expenditure’ 

9 means an expenditure for qualified natural gas 

10 heat pump property installed on or in connec11 tion with a dwelling unit located in the United 

12 States and used as a residence by the taxpayer. 

13 ‘‘(B) QUALIFIED NATURAL GAS HEAT

14 PUMP PROPERTY.—The term ‘qualified natural 

15 gas heat pump property’ means any equipment 

16 which— 

17 ‘‘(i) uses natural gas as an energy 

18 source to heat and cool a dwelling unit re19 ferred to in subparagraph (A), and 

20 ‘‘(ii) has a coefficient of performance 

21 in heating of at least 1.4 at 47 degrees 

22 Fahrenheit and a coefficient of perform23 ance in cooling of at least 1.2 at 95 de24 grees Fahrenheit.’’. 


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

2 this section shall apply to taxable years beginning after 

3 December 31, 2010. 

Æ 


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