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erwise provided in this section, a motor vehicle shall
not be considered eligible for a credit under this sec-
tion unless such vehicle is in compliance with—
‘‘(A) the applicable provisions of the Clean
Air Act for the applicable make and model year
of the vehicle (or applicable air quality provi-
sions of State law in the case of a State which
has adopted such provision under a waiver
under section 209(b) of the Clean Air Act), and
‘‘(B) the motor vehicle safety provisions of
sections 30101 through 30169 of title 49,
United States Code.
‘‘(g) REGULATIONS.—
‘‘(1) IN GENERAL.—The Secretary shall pro-
mulgate such regulations as necessary to carry out
this section, including regulations to prevent the
avoidance of the purposes of this section through
disposal of any motor vehicle or leasing of any motor
vehicle for a lease period of less than the economic
life of such vehicle.
‘‘(2) DETERMINATION OF MOTOR VEHICLE ELI-
GIBILITY.—The Secretary, in coordination with the
Secretary of Transportation and the Administrator
of the Environmental Protection Agency, shall pre-
scribe such regulations as necessary to determine
674
whether a motor vehicle meets the requirements to
be eligible for a credit under this section.
‘‘(h) TERMINATION.—This section shall not apply to
any property placed in service after December 31, 2007.’’.
(b) CONFORMING AMENDMENTS.—
(1) Section 1016(a), as amended by section
1311 of this title, is amended by striking ‘‘and’’ at
the end of paragraph (31), by striking the period at
the end of paragraph (32) and inserting ‘‘, and’’,
and by adding at the end the following:
‘‘(33) to the extent provided in section
30B(f)(1).’’.
(2) Section 6501(m) is amended by inserting
‘‘30B(f)(6),’’ after ‘‘30(d)(4),’’.
(3) The table of sections for subpart B of part
IV of subchapter A of chapter 1 is amended by in-
serting after the item relating to section 30A the fol-
lowing:
‘‘Sec. 30B. Advanced lean burn technology motor vehicle credit.’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to property placed in service after
the date of the enactment of this Act in taxable years end-
ing after such date.
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SEC. 1317. CREDIT FOR ENERGY EFFICIENCY IMPROVE-
MENTS TO EXISTING HOMES.
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 (relating to nonrefundable personal
credits), as amended by section 1311, is amended by in-
serting after section 25C the following new section:
‘‘SEC. 25D. ENERGY EFFICIENCY IMPROVEMENTS TO EXIST-
ING HOMES.
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in-
dividual, there shall be allowed as a credit against the tax
imposed by this chapter for the taxable year an amount
equal to 20 percent of the amount paid or incurred by
the taxpayer for qualified energy efficiency improvements
installed during such taxable year.
‘‘(b) LIMITATIONS.—
‘‘(1) MAXIMUM CREDIT.—The credit allowed by
this section with respect to a dwelling unit shall not
exceed $2,000.
‘‘(2) PRIOR CREDIT AMOUNTS FOR TAXPAYER
ON SAME DWELLING TAKEN INTO ACCOUNT.—If a
credit was allowed to the taxpayer under subsection
(a) with respect to a dwelling unit in 1 or more prior
taxable years, the amount of the credit otherwise al-
lowable for the taxable year with respect to that
dwelling unit shall be reduced by the sum of the
credits allowed under subsection (a) to the taxpayer
676
with respect to the dwelling unit for all prior taxable
years.
‘‘(c) QUALIFIED ENERGY EFFICIENCY IMPROVE-
MENTS.—For purposes of this section, the term ‘qualified
energy efficiency improvements’ means any energy effi-
cient building envelope component which meets the pre-
scriptive criteria for such component established by the
2000 International Energy Conservation Code, as such
Code (including supplements) is in effect on the date of
the enactment of the Enhanced Energy Infrastructure and
Technology Tax Act of 2005 (or, in the case of a metal
roof with appropriate pigmented coatings which meet the
Energy Star program requirements), if—
‘‘(1) such component is installed in or on a
dwelling unit located in the United States and
owned and used by the taxpayer as the taxpayer’s
principal residence (within the meaning of section
121),
‘‘(2) the original use of such component com-
mences with the taxpayer, and
‘‘(3) such component reasonably can be ex-
pected to remain in use for at least 5 years.
If the aggregate cost of such components with respect to
any dwelling unit exceeds $1,000, such components shall
be treated as qualified energy efficiency improvements
677
only if such components are also certified in accordance
with subsection (d) as meeting such prescriptive criteria.
‘‘(d) CERTIFICATION.—The certification described in
subsection (c) shall be—
‘‘(1) determined on the basis of the technical
specifications or applicable ratings (including prod-
uct labeling requirements) for the measurement of
energy efficiency (based upon energy use or building
envelope component performance) for the energy ef-
ficient building envelope component,
‘‘(2) provided by a local building regulatory au-
thority, a utility, a manufactured home production
inspection primary inspection agency (IPIA), or an
accredited home energy rating system provider who
is accredited by or otherwise authorized to use ap-
proved energy performance measurement methods by
the 
Residential 
Energy 
Services 
Network
(RESNET), and
‘‘(3) made in writing in a manner which speci-
fies in readily verifiable fashion the energy efficient
building envelope components installed and their re-
spective energy efficiency levels.
‘‘(e) DEFINITIONS AND SPECIAL RULES.—For pur-
poses of this section—