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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
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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—
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‘‘(1) BUILDING ENVELOPE COMPONENT.—The 
term ‘building envelope component’ means— 
‘‘(A) any insulation material or system 
which is specifically and primarily designed to 
reduce the heat loss or gain of a dwelling unit 
when installed in or on such dwelling unit, 
‘‘(B) exterior windows (including sky-
lights), 
‘‘(C) exterior doors, and 
‘‘(D) any metal roof installed on a dwelling 
unit, but only if such roof has appropriate pig-
mented coatings which are specifically and pri-
marily designed to reduce the heat gain of such 
dwelling unit. 
‘‘(2) MANUFACTURED HOMES INCLUDED.—The 
term ‘dwelling unit’ includes a manufactured home 
which conforms to Federal Manufactured Home 
Construction and Safety Standards (section 3280 of 
title 24, Code of Federal Regulations). 
‘‘(3) APPLICATION OF RULES.—Rules similar to 
the rules under paragraphs (3), (4), and (5) of sec-
tion 25C(d) shall apply. 
‘‘(f) BASIS ADJUSTMENT.—For purposes of this sub-
title, if a credit is allowed under this section for any ex-
penditure with respect to any property, the increase in the
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basis of such property which would (but for this sub-
section) result from such expenditure shall be reduced by 
the amount of the credit so allowed. 
‘‘(g) APPLICATION OF SECTION.—This section shall 
apply to qualified energy efficiency improvements installed 
after the date of the enactment of the Enhanced Energy 
Infrastructure and Technology Tax Act of 2005, and be-
fore January 1, 2008.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Subsection (a) of section 1016, as amended 
by section 1316 of this title, is amended by striking 
‘‘and’’ at the end of paragraph (32), by striking the 
period at the end of paragraph (33) and inserting ‘‘, 
and’’, and by adding at the end the following new 
paragraph: 
‘‘(34) to the extent provided in section 25D(f), 
in the case of amounts with respect to which a credit 
has been allowed under section 25D.’’. 
(2) The table of sections for subpart A of part 
IV of subchapter A of chapter 1, as amended by sec-
tion 1311, is amended by inserting after the item re-
lating to section 25C the following new item: 
‘‘Sec. 25D. Energy efficiency improvements to existing homes.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to improvements installed after the
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date of the enactment of this Act in taxable years ending 
after such date. 
Subtitle C—Alternative Minimum 
Tax Relief 
SEC. 1321. NEW NONREFUNDABLE PERSONAL CREDITS AL-
LOWED AGAINST REGULAR AND MINIMUM 
TAXES. 
(a) IN GENERAL.— 
(1) SECTION 25C.—Section 25C(b), as added by 
section 1311 of this title, is amended by adding at 
the end the following new paragraph: 
‘‘(3) LIMITATION
BASED
ON
AMOUNT
OF 
TAX.—The credit allowed under subsection (a) for 
the taxable year shall not exceed the excess of— 
‘‘(A) the sum of the regular tax liability 
(as defined in section 26(b)) plus the tax im-
posed by section 55, over 
‘‘(B) the sum of the credits allowable 
under this subpart (other than this section) and 
section 27 for the taxable year.’’. 
(2) SECTION 25D.—Section 25D(b), as added 
by section 1317 of this title, is amended by adding 
at the end the following new paragraph:
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‘‘(3) LIMITATION
BASED
ON
AMOUNT
OF 
TAX.—The credit allowed under subsection (a) for 
the taxable year shall not exceed the excess of— 
‘‘(A) the sum of the regular tax liability 
(as defined in section 26(b)) plus the tax im-
posed by section 55, over 
‘‘(B) the sum of the credits allowable 
under this subpart (other than this section) and 
section 27 for the taxable year.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 23(b)(4)(B) is amended by inserting 
‘‘and sections 25C and 25D’’ after ‘‘this section’’. 
(2) Section 24(b)(3)(B) is amended by striking 
‘‘and 25B’’ and inserting ‘‘, 25B, 25C, and 25D’’. 
(3) Section 25(e)(1)(C) is amended by inserting 
‘‘25C, and 25D’’ after ‘‘25B,’’. 
(4) Section 25B(g)(2) is amended by striking 
‘‘section 23’’ and inserting ‘‘sections 23, 25C, and 
25D’’. 
(5) Section 26(a)(1) is amended by striking 
‘‘and 25B’’ and inserting ‘‘25B, 25C, and 25D’’. 
(6) Section 904(i) is amended by striking ‘‘and 
25B’’ and inserting ‘‘25B, 25C, and 25D’’. 
(7) Section 1400C(d) is amended by striking 
‘‘and 25B’’ and inserting ‘‘25B, 25C, and 25D’’.
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2005. 
SEC. 1322. CERTAIN BUSINESS ENERGY CREDITS ALLOWED 
AGAINST REGULAR AND MINIMUM TAXES. 
(a) IN GENERAL.—Subparagraph (B) of section 
38(c)(4) (relating to specified credits) is amended by re-
designating clause (ii) as clause (iv) and by striking clause 
(i) and inserting the following new clauses: 
‘‘(i) the credits determined under sec-
tions 40, 45H, and 45I, 
‘‘(ii) so much of the credit determined 
under section 46 as is attributable to sec-
tion 48(a)(3)(A)(iii), 
‘‘(iii) for taxable years beginning after 
December 31, 2005, and before January 1, 
2008, the credit determined under section 
43, and’’. 
(b) EFFECTIVE DATES.— 
(1) IN GENERAL.—Except as provided by para-
graph (2), the amendment made by subsection (a) 
shall apply to credits determined under the Internal 
Revenue Code of 1986 for taxable years beginning 
after December 31, 2005.
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(2) FUEL
CELLS.—Clause (ii) of section 
38(c)(4)(B) of the Internal Revenue Code of 1986, 
as amended by subsection (a) of this section, shall 
apply to credits determined under the Internal Rev-
enue Code of 1986 for taxable years ending after 
April 11, 2005. 
TITLE XIV—MISCELLANEOUS 
Subtitle C—Other Provisions 
SEC. 1441. CONTINUATION OF TRANSMISSION SECURITY 
ORDER. 
Department of Energy Order No. 202–03–2, issued 
by the Secretary of Energy on August 28, 2003, shall re-
main in effect unless rescinded by Federal statute. 
SEC. 1442. REVIEW OF AGENCY DETERMINATIONS. 
Section 7 of the Natural Gas Act (15 U.S.C. 717f) 
is amended by adding at the end the following: 
‘‘(i)(1) The United States Court of Appeals for the 
District of Columbia Circuit shall have original and exclu-
sive jurisdiction over any civil action— 
‘‘(A) for review of any order or action of any 
Federal or State administrative agency or officer to 
issue, condition, or deny any permit, license, concur-
rence, or approval issued under authority of any 
Federal law, other than the Coastal Zone Manage-
ment Act of 1972 (16 U.S.C. 1451 et seq.), required
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for the construction of a natural gas pipeline for 
which a certificate of public convenience and neces-
sity is issued by the Commission under this section; 
‘‘(B) alleging unreasonable delay by any Fed-
eral or State administrative agency or officer in en-
tering an order or taking other action described in 
subparagraph (A); or 
‘‘(C) challenging any decision made or action 
taken under this subsection. 
‘‘(2)(A) If the Court finds that the order, action, or 
failure to act is not consistent with the public convenience 
and necessity (as determined by the Commission under 
this section), or would prevent the construction and oper-
ation of natural gas facilities authorized by the certificate 
of public convenience and necessity, the permit, license, 
concurrence, or approval that is the subject of the order, 
action, or failure to act shall be deemed to have been 
issued subject to any conditions set forth in the reviewed 
order or action that the Court finds to be consistent with 
the public convenience and necessity. 
‘‘(B) For purposes of paragraph (1)(B), the failure 
of an agency or officer to issue any such permit, license, 
concurrence, or approval within the later of 1 year after 
the date of filing of an application for the permit, license, 
concurrence, or approval or 60 days after the date of
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issuance of the certificate of public convenience and neces-
sity under this section, shall be considered to be unreason-
able delay unless the Court, for good cause shown, deter-
mines otherwise. 
‘‘(C) The Court shall set any action brought under 
paragraph (1) for expedited consideration.’’. 
SEC. 1443. ATTAINMENT DATES FOR DOWNWIND OZONE 
NONATTAINMENT AREAS. 
Section 181 of the Clean Air Act (42 U.S.C.7511) 
is amended by adding the following new subsection at the 
end thereof: 
‘‘(d) EXTENDED ATTAINMENT DATE FOR CERTAIN 
DOWNWIND AREAS.— 
‘‘(1) DEFINITIONS.—(A) The term ‘upwind 
area’ means an area that— 
‘‘(i) significantly contributes to nonattain-
ment in another area, hereinafter referred to as 
a ‘downwind area’; and 
‘‘(ii) is either— 
‘‘(I) a nonattainment area with a later 
attainment date than the downwind area, 
or 
‘‘(II) an area in another State that 
the Administrator has found to be signifi-
cantly contributing to nonattainment in
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the downwind area in violation of section 
110(a)(2)(D) and for which the Adminis-
trator 
has 
established 
requirements 
through notice and comment rulemaking to 
eliminate the emissions causing such sig-
nificant contribution. 
‘‘(B) The term ‘current classification’ means 
the classification of a downwind area under this sec-
tion at the time of the determination under para-
graph (2). 
‘‘(2) EXTENSION.—If the Administrator— 
‘‘(A) determines that any area is a down-
wind area with respect to a particular national 
ambient air quality standard for ozone; and 
‘‘(B) approves a plan revision for such 
area as provided in paragraph (3) prior to a re-
classification under subsection (b)(2)(A), 
the Administrator, in lieu of such reclassification, 
shall extend the attainment date for such downwind 
area for such standard in accordance with paragraph 
(5). 
‘‘(3) REQUIRED APPROVAL.—In order to extend 
the attainment date for a downwind area under this 
subsection, the Administrator must approve a revi-
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sion of the applicable implementation plan for the 
downwind area for such standard that— 
‘‘(A) complies with all requirements of this 
Act applicable under the current classification 
of the downwind area, including any require-
ments applicable to the area under section 
172(c) for such standard; and 
‘‘(B) includes any additional measures 
needed to demonstrate attainment by the ex-
tended attainment date provided under this 
subsection. 
‘‘(4) PRIOR
RECLASSIFICATION
DETERMINA-
TION.—If, after April 1, 2003, the Administrator 
made a reclassification determination under sub-
section (b)(2)(A) for any downwind area, and the 
Administrator approves the plan revision referred to 
in paragraph (3) for such area, the reclassification 
shall be withdrawn and the attainment date ex-
tended in accordance with paragraph (5) upon such 
approval. The Administrator shall also withdraw a 
reclassification 
determination 
under 
subsection 
(b)(2)(A) made after the date of enactment of this 
subsection and extend the attainment date in ac-
cordance with paragraph (5) if the Administrator 
approves the plan revision referred to in paragraph