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‘‘(D) WF SAVINGS PERCENTAGE.—For pur-
poses of this paragraph, the WF savings percent-
age is the ratio of— 
‘‘(i) the WF required by the Energy 
Star program for clothes washers in 2007 
minus the WF required by the Energy Star 
program for clothes washers in 2010, to 
‘‘(ii) the WF required by the Energy 
Star program for clothes washers in 2007. 
‘‘(c) ELIGIBLE PRODUCTION.— 
‘‘(1) IN GENERAL.—Except as provided in para-
graphs (2) and (3), the eligible production in a cal-
endar year with respect to each type of energy effi-
cient appliance is the excess of— 
‘‘(A) the number of appliances of such type 
which are produced by the taxpayer in the 
United States during such calendar year, over 
‘‘(B) the average number of appliances of 
such type which were produced by the taxpayer 
(or any predecessor) in the United States during 
the preceding 3-calendar year period. 
‘‘(2) SPECIAL RULE FOR REFRIGERATORS.—The 
eligible production in a calendar year with respect to 
each type of refrigerator described in subsection 
(b)(1)(C) is the excess of—
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‘‘(A) the number of appliances of such type 
which are produced by the taxpayer in the 
United States during such calendar year, over 
‘‘(B) 110 percent of the average number of 
appliances of such type which were produced by 
the taxpayer (or any predecessor) in the United 
States during the preceding 3-calendar year pe-
riod. 
‘‘(3) SPECIAL RULE FOR 2005 PRODUCTION.—For 
purposes of determining eligible production for cal-
endar year 2005— 
‘‘(A) only production after the date of en-
actment of this section shall be taken into ac-
count under paragraphs (1)(A) and (2)(A), and 
‘‘(B) the amount taken into account under 
paragraphs (1)(B) and (2)(B) shall be an 
amount which bears the same ratio to the 
amount which would (but for this paragraph) be 
taken into account under such paragraph as— 
‘‘(i) the number of days in calendar 
year 2005 after the date of enactment of this 
section, bears to 
‘‘(ii) 365.
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‘‘(d) TYPES OF ENERGY EFFICIENT APPLIANCE.—For 
purposes of this section, the types of energy efficient appli-
ances are— 
‘‘(1) 
dishwashers 
described 
in 
subsection 
(b)(1)(A), 
‘‘(2) clothes washers described in subsection 
(b)(1)(B)(i), 
‘‘(3) clothes washers described in subsection 
(b)(1)(B)(ii), 
‘‘(4) clothes washers described in subsection 
(b)(1)(B)(iii), 
‘‘(5) 
refrigerators 
described 
in 
subsection 
(b)(1)(C)(i), 
‘‘(6) 
refrigerators 
described 
in 
subsection 
(b)(1)(C)(ii)(I), 
‘‘(7) 
refrigerators 
described 
in 
subsection 
(b)(1)(C)(ii)(II), 
‘‘(8) 
refrigerators 
described 
in 
subsection 
(b)(1)(C)(iii)(I), and 
‘‘(9) 
refrigerators 
described 
in 
subsection 
(b)(1)(C)(iii)(II). 
‘‘(e) LIMITATIONS.— 
‘‘(1) AGGREGATE CREDIT AMOUNT ALLOWED.— 
The aggregate amount of credit allowed under sub-
section (a) with respect to a taxpayer for any taxable
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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. 
‘‘(2) AMOUNT
ALLOWED
FOR
CERTAIN
APPLI-
ANCES.— 
‘‘(A) IN GENERAL.—In the case of appli-
ances described in subparagraph (C), the aggre-
gate amount of the credit allowed under sub-
section (a) with respect to a taxpayer for any 
taxable year shall not exceed $20,000,000 re-
duced by the amount of the credit allowed under 
subsection (a) to the taxpayer (or any prede-
cessor) for all prior taxable years with respect to 
such appliances. 
‘‘(B) ELECTION TO INCREASE ALLOWABLE 
CREDIT.—In the case of any taxpayer who makes 
an election under this subparagraph— 
‘‘(i) subparagraph (A) shall be applied 
by 
substituting 
‘$25,000,000’ 
for 
‘$20,000,000’, and 
‘‘(ii) the aggregate amount of the credit 
allowed under subsection (a) with respect to 
such taxpayer for any taxable year for ap-
pliances described in subparagraph (C) and