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. 
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 ‘‘Next Generation 
Homes Act of 2009’’. 
SEC. 2. MODIFICATION OF NEW ENERGY EFFICIENT HOME 
CREDIT. 
(a) IN GENERAL.— 
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(1) MODIFICATION OF CREDIT AMOUNT.—Para-
graph (2) of section 45L(a) of the Internal Revenue 
Code of 1986 (relating to applicable amount) 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 an Energy Star Home, 
$700, 
‘‘(B) in the case of an Energy Plus Home, 
$2,000, 
‘‘(C) in the case of an Energy Saver 
Home, $5,000, and 
‘‘(D) in the case of Zero Energy Home, 
$10,000.’’. 
(2) MODIFICATION
OF
ENERGY
SAVING
RE-
QUIREMENT.—Subsection (c) of section 45L of such 
Code is amended to read as follows: 
‘‘(c) ENERGY SAVINGS REQUIREMENTS.— 
‘‘(1) IN GENERAL.—A dwelling unit meets the 
energy savings requirements of this subsection if 
such unit is described in paragraph (2). 
‘‘(2) APPLICABLE DWELLING UNITS.—For pur-
poses of this section— 
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amount in effect under paragraph (1) applicable to 
the qualified energy efficient home involved. 
‘‘(3) OTHER INDIVIDUALS.—If two or more in-
dividuals who are not married purchase a principal 
residence, the amount of the credit allowed under 
subsection (a) shall be allocated among such individ-
uals in such manner as the Secretary may prescribe, 
except that the total amount of the credits allowed 
to all such individuals shall not exceed the amount 
in effect under paragraph (1) applicable to the quali-
fied energy efficient home involved. 
‘‘(d) DEFINITION AND SPECIAL RULES.—For pur-
poses of this section— 
‘‘(1) PURCHASE.—The term ‘purchase’ shall 
have the meaning given such term by section 36. 
‘‘(2) RULES MADE APPLICABLE.—Rules similar 
to the rules of subsections (d) and (f) of section 36 
shall apply. For purposes of the preceding sentence, 
such subsection (f) shall be applied without regard 
to paragraph (4)(D) thereof. 
‘‘(e) TERMINATION.—This section shall not apply to 
any qualified energy efficient residence purchased after— 
‘‘(1) in the case of an Energy Star Home, De-
cember 31, 2011, 
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‘‘(2) in the case of a Energy Star Home, De-
cember 31, 2013, 
‘‘(3) in the case of a Energy Plus Home, De-
cember 31, 2015, and 
‘‘(4) in the case of a Zero Energy Home, De-
cember 31, 2018.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subpart A of part IV of subchapter A of chapter 1 
of such Code is amended by inserting after the item relat-
ing to section 25D the following new item: 
‘‘Sec. 25E. Energy efficient residence credit.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to residences purchased after the 
date of the enactment of this Act. 
Æ 
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