I 
117TH CONGRESS 
1ST SESSION H. R. 5188 
To amend the Internal Revenue Code of 1986 to extend the new energy 
efficient home credit, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 7, 2021 
Mr. GOMEZ 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 new energy efficient home credit, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘New Home Energy 
Efficiency Act of 2021’’. 
SEC. 2. EXTENSION, INCREASE, AND MODIFICATIONS OF 
NEW ENERGY EFFICIENT HOME CREDIT. 
(a) EXTENSION
OF CREDIT.—Section 45L(g) is 
amended by striking ‘‘December 31, 2021’’ and inserting 
‘‘December 31, 2031’’. 
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(b) INCREASE
IN
CREDIT
AMOUNTS.—Section 
45L(a)(2) is amended to read as follows: 
‘‘(2) APPLICABLE AMOUNT.—For purposes of 
paragraph (1), the applicable amount is an amount 
equal to— 
‘‘(A) in the case of a dwelling unit de-
scribed in subsection (c)(1)(A) (and not de-
scribed in subsection (c)(1)(B)), $2,500, and 
‘‘(B) in the case of a dwelling unit de-
scribed in subsection (c)(1)(B), $5000.’’. 
(c) MODIFICATION OF ENERGY SAVING REQUIRE-
MENTS.—Section 45L(c) is amended to read as follows: 
‘‘(c) ENERGY SAVING REQUIREMENTS.— 
‘‘(1) IN GENERAL.—A dwelling unit meets the 
energy saving requirements of this subsection if— 
‘‘(A) such dwelling unit meets the require-
ments of paragraph (2) or (3) (whichever is ap-
plicable), or 
‘‘(B) such dwelling unit is certified as a 
zero energy ready home under the zero energy 
ready home program of the Department of En-
ergy (or any successor program determined by 
the Secretary) as in effect as of the beginning 
of the calendar year in which construction of 
the dwelling unit begins. 
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‘‘(2) SINGLE-FAMILY HOME REQUIREMENTS.— 
A dwelling unit meets the requirements of this para-
graph if— 
‘‘(A) such dwelling unit meets— 
‘‘(i) in the case of a dwelling unit con-
struction of which begins before January 
1, 2024, the Energy Star Single-Family 
New Homes National Program Require-
ments 3.1, and 
‘‘(ii) in the case of a dwelling unit 
construction of which begins after Decem-
ber 31, 2023, the Energy Star Single- 
Family New Homes National Program Re-
quirements 3.2, and 
‘‘(B) such dwelling unit meets the most re-
cent Energy Star Single-Family New Homes 
Program Requirements applicable to the loca-
tion of such dwelling unit (determined as of the 
beginning of the calendar year in which con-
struction of such dwelling unit begins). 
‘‘(3) MULTI-FAMILY HOME REQUIREMENTS.—A 
dwelling unit meets the requirements of this para-
graph if— 
‘‘(A) such dwelling unit meets the most re-
cent Energy Star Multifamily New Construction 
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National Program Requirements (determined as 
of the beginning of the calendar year in which 
construction of such dwelling unit begins), and 
‘‘(B) such dwelling unit meets the most re-
cent Energy Star Multifamily New Construction 
Regional Program Requirements applicable to 
the location of such dwelling unit (as so deter-
mined).’’. 
(d) EFFECTIVE DATES.—The amendments made by 
this section shall apply to dwelling units acquired after 
December 31, 2021. 
Æ 
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