‘‘(3) REFRIGERATORS.—The applicable amount 
is— 
‘‘(A) $50 in the case of a refrigerator 
which is manufactured in calendar year 2008, 
and consumes at least 20 percent but not more 
than 22.9 percent less kilowatt hours per year 
than the 2001 energy conservation standards, 
‘‘(B) $75 in the case of a refrigerator 
which is manufactured in calendar year 2008 or 
2009, and consumes at least 23 percent but no 
more than 24.9 percent less kilowatt hours per 
year than the 2001 energy conservation stand-
ards, 
‘‘(C) $100 in the case of a refrigerator 
which is manufactured in calendar year 2008, 
2009 or 2010, and consumes at least 25 per-
cent but not more than 29.9 percent less kilo-
watt hours per year than the 2001 energy con-
servation standards, and 
‘‘(D) $200 in the case of a refrigerator 
manufactured in calendar year 2008, 2009 or 
2010 and which consumes at least 30 percent 
less energy than the 2001 energy conservation 
standards. 
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‘‘(4) DEHUMIDIFIERS.—The applicable amount 
is— 
‘‘(A) $15 in the case of a dehumidifier 
manufactured in calendar year 2008 that has a 
capacity less than or equal to 45 pints per day 
and is 7.5 percent more efficient than the appli-
cable Department of Energy energy conserva-
tion standard effective October 2012, and 
‘‘(B) $25 in the case of a dehumidifier 
manufactured in calendar year 2008 that has a 
capacity greater than 45 pints per day and is 
7.5 percent more efficient than the applicable 
Department of Energy energy conservation 
standard effective October 2012.’’. 
(b) ELIGIBLE PRODUCTION.— 
(1) SIMILAR
TREATMENT
FOR
ALL
APPLI-
ANCES.—Subsection (c) of section 45M of such Code 
is amended— 
(A) by striking paragraph (2), 
(B) by striking ‘‘(1) IN GENERAL’’ and all 
that follows through ‘‘the eligible’’ and inserting 
‘‘The eligible’’, and 
(C) by moving the text of such subsection 
in line with the subsection heading and redesig-
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nating subparagraphs (A) and (B) as para-
graphs (1) and (2), respectively. 
(2) MODIFICATION
OF
BASE
PERIOD.—Para-
graph (2) of section 45M(c) of such Code, as amend-
ed by paragraph (1) of this section, is amended by 
striking ‘‘3-calendar year’’ and inserting ‘‘2-calendar 
year’’. 
(c) TYPES OF ENERGY EFFICIENT APPLIANCES.— 
Subsection (d) of section 45M of such Code is amended 
to read as follows: 
‘‘(d) TYPES OF ENERGY EFFICIENT APPLIANCE.— 
For purposes of this section, the types of energy efficient 
appliances are— 
‘‘(1) dishwashers described in subsection (b)(1), 
‘‘(2) clothes washers described in subsection 
(b)(2), 
‘‘(3) 
refrigerators 
described 
in 
subsection 
(b)(3), and 
‘‘(4) dehumidifiers described in subsection 
(b)(4).’’. 
(d) AGGREGATE CREDIT AMOUNT ALLOWED.— 
(1) INCREASE IN LIMIT.—Paragraph (1) of sec-
tion 45M(e) of such Code is amended to read as fol-
lows: 
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‘‘(1) AGGREGATE CREDIT AMOUNT ALLOWED.— 
The aggregate amount of credit allowed under sub-
section (a) with respect to a taxpayer for any tax-
able year shall not exceed $75,000,000 reduced by 
the amount of the credit allowed under subsection 
(a) to the taxpayer (or any predecessor) for all prior 
taxable years beginning after December 31, 2007.’’. 
(2) EXCEPTION FOR CERTAIN REFRIGERATOR 
AND CLOTHES WASHERS.—Paragraph (2) of section 
45M(e) of such Code is amended to read as follows: 
‘‘(2) AMOUNT ALLOWED FOR CERTAIN REFRIG-
ERATORS
AND
CLOTHES
WASHERS.—Refrigerators 
described in subsection (b)(3)(D) and clothes wash-
ers described in subsection (b)(2)(D) shall not be 
taken into account under paragraph (1).’’. 
(e) QUALIFIED ENERGY EFFICIENT APPLIANCES.— 
(1) IN
GENERAL.—Paragraph (1) of section 
45M(f) of such Code is amended to read as follows: 
‘‘(1) QUALIFIED
ENERGY
EFFICIENT
APPLI-
ANCE.—The term ‘qualified energy efficient appli-
ance’ means— 
‘‘(A) any dishwasher described in sub-
section (b)(1), 
‘‘(B) any clothes washer described in sub-
section (b)(2), 
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‘‘(C) any refrigerator described in sub-
section (b)(3), and 
‘‘(D) any dehumidifier described in sub-
section (b)(4).’’. 
(2) CLOTHES WASHER.—Section 45M(f)(3) of 
such Code is amended by inserting ‘‘commercial’’ be-
fore ‘‘residential’’ the second place it appears. 
(3) TOP-LOADING
CLOTHES
WASHER.—Sub-
section (f) of section 45M of such Code is amended 
by redesignating paragraphs (4), (5), (6), and (7) as 
paragraphs (5), (6), (7), and (8), respectively, and 
by inserting after paragraph (3) the following new 
paragraph: 
‘‘(4) TOP-LOADING
CLOTHES
WASHER.—The 
term ‘‘top-loading clothes washer’’ means a clothes 
washer which has the clothes container compartment 
access located on the top of the machine and which 
operates on a vertical axis.’’. 
(4) DEHUMIDIFIER.—Subsection (f) of section 
45M of such Code, as amended by paragraph (3), is 
amended by redesignating paragraphs (6), (7), and 
(8) as paragraphs (7), (8) and (9), respectively, and 
by inserting after paragraph (5) the following new 
paragraph: 
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‘‘(6) DEHUMIDIFIER.—The term ‘dehumidifier’ 
means a self-contained, electrically operated, and 
mechanically refrigerated encased assembly con-
sisting of— 
‘‘(A) a refrigerated surface that condenses 
moisture from the atmosphere, 
‘‘(B) a refrigerating system, including an 
electric motor, 
‘‘(C) an air-circulating fan, and 
‘‘(D) means for collecting or disposing of 
condensate.’’. 
(5) REPLACEMENT OF ENERGY FACTOR.—Sec-
tion 45M(f)(7) of such Code, as amended by para-
graph (4), is amended to read as follows: 
‘‘(7) MODIFIED
ENERGY
FACTOR.—The term 
‘modified energy factor’ means the modified energy 
factor established by the Department of Energy for 
compliance with the Federal energy conservation 
standard.’’. 
(6) GALLONS
PER
CYCLE; WATER
CONSUMP-
TION
FACTOR.—Section 45M(f) of such Code is 
amended by adding at the end the following: 
‘‘(10) GALLONS PER CYCLE.—The term ‘gallons 
per cycle’ means, with respect to a dishwasher, the 
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amount of water, expressed in gallons, required to 
complete a normal cycle of a dishwasher. 
‘‘(11) WATER
CONSUMPTION
FACTOR.—The 
term ‘water consumption factor’ means, with respect 
to a clothes washer, the quotient of the total weight-
ed per-cycle water consumption divided by the cubic 
foot (or liter) capacity of the clothes washer.’’. 
(f) EFFECTIVE DATE.—The amendments made by 
this section shall apply to appliances produced after De-
cember 31, 2007. 
Æ 
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