I 

111TH CONGRESS 

1ST SESSION H. R. 2649 

To amend the Internal Revenue Code of 1986 to modify the new energy 

efficient home credit and to provide a credit against tax for the purchase 

of certain energy efficient homes. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 2, 2009 

Ms. BEAN 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 modify 

the new energy efficient home credit and to provide a 

credit against tax for the purchase of certain energy 

efficient homes. 

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 ‘‘Next Generation 

5 Homes Act of 2009’’. 

6 SEC. 2. MODIFICATION OF NEW ENERGY EFFICIENT HOME 

7 CREDIT. 

8 (a) IN GENERAL.— 


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1 (1) MODIFICATION OF CREDIT AMOUNT.—Para2 graph (2) of section 45L(a) of the Internal Revenue 

3 Code of 1986 (relating to applicable amount) is 

4 amended to read as follows: 

5 ‘‘(2) APPLICABLE AMOUNT.—For purposes of 

6 paragraph (1), the applicable amount is an amount 

7 equal to— 

8 ‘‘(A) in the case of an Energy Star Home, 

9 $700, 

10 ‘‘(B) in the case of an Energy Plus Home, 

11 $2,000, 

12 ‘‘(C) in the case of an Energy Saver 

13 Home, $5,000, and 

14 ‘‘(D) in the case of Zero Energy Home, 

15 $10,000.’’. 

16 (2) MODIFICATION OF ENERGY SAVING RE17 QUIREMENT.—Subsection (c) of section 45L of such 

18 Code is amended to read as follows: 

19 ‘‘(c) ENERGY SAVINGS REQUIREMENTS.— 

20 ‘‘(1) IN GENERAL.—A dwelling unit meets the 

21 energy savings requirements of this subsection if 

22 such unit is described in paragraph (2). 

23 ‘‘(2) APPLICABLE DWELLING UNITS.—For pur24 poses of this section— 


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1 ‘‘(A) ENERGY STAR HOME.—The term 

2 ‘Energy Star Home’ means a dwelling unit 

3 which meets the requirements established by 

4 the Administrator of the Environmental Agency 

5 under the Energy Star Labeled Homes pro6 gram. 

7 ‘‘(B) ENERGY PLUS HOME.—The term 

8 ‘Energy Plus Home’ means a dwelling unit 

9 which is certified under the most recent Mort10 gage Industry National Home Energy Rating 

11 Systems Standards as having a relative energy 

12 use index value of more than 50, but not more 

13 than 70. 

14 ‘‘(C) ENERGY SAVER HOME.—The term 

15 ‘Energy Saver Home’ means a dwelling unit 

16 which meets the requirements of subparagraph 

17 (B) applied by substituting ‘0’ for ‘50’ and ‘50’ 

18 for ‘70’. 

19 ‘‘(D) ZERO ENERGY HOME.—The term 

20 ‘Zero Energy Home’ means a dwelling unit 

21 which meets the requirements of subparagraph 

22 (B) applied by substituting ‘0’ for ‘more than 

23 50, but not more than 70’.’’. 


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1 (3) MODIFICATION OF TERMINATION.—Sub2 section (g) of section 45L of such Code (relating to 

3 termination) is amended to read as follows: 

4 ‘‘(g) TERMINATION.—This section shall not apply to 

5 any qualified new energy efficient home acquired after— 

6 ‘‘(1) in the case of an Energy Star Home, De7 cember 31, 2011, 

8 ‘‘(2) in the case of a Energy Star Home, De9 cember 31, 2013, 

10 ‘‘(3) in the case of a Energy Plus Home, De11 cember 31, 2015, and 

12 ‘‘(4) in the case of a Zero Energy Home, De13 cember 31, 2018.’’. 

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

15 this section shall apply to new energy efficient homes ac16 quired after December 31, 2008. 

17 SEC. 3. ENERGY EFFICIENT RESIDENCE CREDIT. 

18 (a) IN GENERAL.—Subpart A of part IV of sub19 chapter A of chapter 1 of the Internal Revenue Code of 

20 1986 is amended by inserting after section 25D the fol21 lowing new section: 

22 ‘‘SEC. 25E. ENERGY EFFICIENT RESIDENCE CREDIT. 

23 ‘‘(a) IN GENERAL.—In the case of an individual who 

24 purchases a qualified energy efficient residence in the 

25 United States during a taxable year, there shall be allowed 


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1 as a credit against the tax imposed by this chapter for 

2 such taxable year an amount equal to the applicable 

3 amount determined under subsection (c). 

4 ‘‘(b) QUALIFIED ENERGY EFFICIENT RESIDENCE.— 

5 For purposes of this section, the term ‘qualified energy 

6 efficient residence’ means any principal residence (within 

7 the meaning of section 121) of the taxpayer which is an 

8 Energy Star Home, Energy Plus Home, Energy Saver 

9 Home, or Zero Energy Home (as each is defined in section 

10 45L(c)(2)). 

11 ‘‘(c) APPLICABLE AMOUNT.—For purposes of this 

12 section— 

13 ‘‘(1) IN GENERAL.—The applicable amount 

14 shall be— 

15 ‘‘(A) in the case of an Energy Star Home, 

16 $700, 

17 ‘‘(B) in the case of an Energy Plus Home, 

18 $2,000, 

19 ‘‘(C) in the case of an Energy Saver 

20 Home, $5,000, and 

21 ‘‘(D) in the case of Zero Energy Home, 

22 $10,000. 

23 ‘‘(2) MARRIED FILING SEPARATELY.—In the 

24 case of a married individual filing a separate return, 

25 the applicable amount shall be 50 percent of the 


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1 amount in effect under paragraph (1) applicable to 

2 the qualified energy efficient home involved. 

3 ‘‘(3) OTHER INDIVIDUALS.—If two or more in4 dividuals who are not married purchase a principal 

5 residence, the amount of the credit allowed under 

6 subsection (a) shall be allocated among such individ7 uals in such manner as the Secretary may prescribe, 

8 except that the total amount of the credits allowed 

9 to all such individuals shall not exceed the amount 

10 in effect under paragraph (1) applicable to the quali11 fied energy efficient home involved. 

12 ‘‘(d) DEFINITION AND SPECIAL RULES.—For pur13 poses of this section— 

14 ‘‘(1) PURCHASE.—The term ‘purchase’ shall 

15 have the meaning given such term by section 36. 

16 ‘‘(2) RULES MADE APPLICABLE.—Rules similar 

17 to the rules of subsections (d) and (f) of section 36 

18 shall apply. For purposes of the preceding sentence, 

19 such subsection (f) shall be applied without regard 

20 to paragraph (4)(D) thereof. 

21 ‘‘(e) TERMINATION.—This section shall not apply to 

22 any qualified energy efficient residence purchased after— 

23 ‘‘(1) in the case of an Energy Star Home, De24 cember 31, 2011, 


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1 ‘‘(2) in the case of a Energy Star Home, De2 cember 31, 2013, 

3 ‘‘(3) in the case of a Energy Plus Home, De4 cember 31, 2015, and 

5 ‘‘(4) in the case of a Zero Energy Home, De6 cember 31, 2018.’’. 

7 (b) CLERICAL AMENDMENT.—The table of sections 

8 for subpart A of part IV of subchapter A of chapter 1 

9 of such Code is amended by inserting after the item relat10 ing to section 25D the following new item: 

‘‘Sec. 25E. Energy efficient residence credit.’’. 

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

12 this section shall apply to residences purchased after the 

13 date of the enactment of this Act. 

Æ 


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