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‘‘(4) CONSTRUCTION.—The term ‘construction’
includes reconstruction and rehabilitation.
‘‘(5) 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 qualifying new
home when installed in or on such home, and
‘‘(B) exterior windows (including skylights)
and doors.
‘‘(6) MANUFACTURED
HOME
INCLUDED.—The
term ‘qualifying new home’ includes a manufactured
home conforming to Federal Manufactured Home
Construction and Safety Standards (24 C.F.R. 3280).
‘‘(d) CERTIFICATION.—
‘‘(1) METHOD OF CERTIFICATION.—
‘‘(A) IN
GENERAL.—A certification de-
scribed in subsection (b)(1)(B) shall be deter-
mined either by a component-based method or a
performance-based method.
‘‘(B) COMPONENT-BASED METHOD.—A com-
ponent-based method is a method which uses the
applicable technical energy efficiency specifica-
tions or ratings (including product labeling re-
quirements) for the energy efficient building en-
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velope component or energy efficient heating or
cooling equipment. The Secretary shall, in con-
sultation with the Administrator of the Environ-
mental Protection Agency, develop prescriptive
component-based packages that are equivalent in
energy performance to properties that qualify
under subparagraph (C).
‘‘(C) PERFORMANCE-BASED METHOD.—
‘‘(i) IN
GENERAL.—A performance-
based method is a method which calculates
projected energy usage and cost reductions
in the qualifying new home in relation to a
reference qualifying new home—
‘‘(I) heated by the same energy
source and heating system type, and
‘‘(II) constructed in accordance
with the standards of chapter 4 of the
2000 International Energy Conserva-
tion Code.
‘‘(ii) 
COMPUTER
SOFTWARE.—Com-
puter software shall be used in support of a
performance-based 
method 
certification
under clause (i). Such software shall meet
procedures and methods for calculating en-
ergy and cost savings in regulations pro-
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mulgated by the Secretary of Energy. Such
regulations on the specifications for software
and verification protocols shall be based on
the 2001 California Residential Alternative
Calculation Method Approval Manual.
‘‘(2) PROVIDER.—A certification described in
subsection (b)(1)(B) shall be provided by—
‘‘(A) in the case of a component-based meth-
od, a local building regulatory authority, a util-
ity, a manufactured home production inspection
primary inspection agency (IPIA), or a home
energy rating organization, or
‘‘(B) in the case of a performance-based
method, an individual recognized by an organi-
zation designated by the Secretary for such pur-
poses.
‘‘(3) FORM.—
‘‘(A) IN
GENERAL.—A certification de-
scribed in subsection (b)(1)(B) shall be made in
writing in a manner that specifies in readily
verifiable fashion the energy efficient building
envelope components and energy efficient heating
or cooling equipment installed and their respec-
tive rated energy efficiency performance, and in
the case of a performance-based method, accom-
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panied by a written analysis documenting the
proper application of a permissible energy per-
formance calculation method to the specific cir-
cumstances of such qualifying new home.
‘‘(B) FORM PROVIDED TO BUYER.—A form
documenting the energy efficient building enve-
lope components and energy efficient heating or
cooling equipment installed and their rated en-
ergy efficiency performance shall be provided to
the buyer of the qualifying new home. The form
shall include labeled R-value for insulation prod-
ucts, NFRC-labeled U-factor and Solar Heat
Gain Coefficient for windows, skylights, and
doors, labeled AFUE ratings for furnaces and
boilers, labeled HSPF ratings for electric heat
pumps, and labeled SEER ratings for air condi-
tioners.
‘‘(C) RATINGS LABEL AFFIXED IN DWELL-
ING.—A permanent label documenting the rat-
ings in subparagraph (B) shall be affixed to the
front of the electrical distribution panel of the
qualifying new home, or shall be otherwise per-
manently displayed in a readily inspectable lo-
cation in such home.
‘‘(4) REGULATIONS.—
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‘‘(A) IN GENERAL.—In prescribing regula-
tions under this subsection for performance-based
certification methods, the Secretary, after exam-
ining the requirements for energy consultants
and home energy ratings providers specified by
the Mortgage Industry National Accreditation
Procedures for Home Energy Rating Systems,
shall prescribe procedures for calculating annual
energy usage and cost reductions for heating and
cooling and for the reporting of the results. Such
regulations shall—
‘‘(i) provide that any calculation pro-
cedures be fuel neutral such that the same
energy efficiency measures allow a quali-
fying new home to be eligible for the credit
under this section regardless of whether such
home uses a gas or oil furnace or boiler or
an electric heat pump, and
‘‘(ii) require that any computer soft-
ware allow for the printing of the Federal
tax forms necessary for the credit under this
section and for the printing of forms for
disclosure to the homebuyer.
‘‘(B) PROVIDERS.—For purposes of para-
graph (2)(B), the Secretary shall establish re-
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quirements for the designation of individuals
based on the requirements for energy consultants
and home energy raters specified by the Mort-
gage Industry National Accreditation Procedures
for Home Energy Rating Systems.
‘‘(e) TERMINATION.—Subsection (a) shall apply to
qualifying new homes purchased during the period begin-
ning on the date of the enactment of this section and ending
on December 31, 2007.’’.
(b) CREDIT MADE PART
OF GENERAL BUSINESS
CREDIT.—Subsection (b) of section 38 (relating to current
year business credit), as amended by this Act, is amended
by striking ‘‘plus’’ at the end of paragraph (16), by striking
the period at the end of paragraph (17) and inserting ‘‘,
plus’’, and by adding at the end the following new para-
graph:
‘‘(18) the new energy efficient home credit deter-
mined under section 45G(a).’’.
(c) DENIAL OF DOUBLE BENEFIT.—Section 280C (re-
lating to certain expenses for which credits are allowable)
is amended by adding at the end the following new sub-
section:
‘‘(d) NEW ENERGY EFFICIENT HOME EXPENSES.—No
deduction shall be allowed for that portion of expenses for
a qualifying new home otherwise allowable as a deduction
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for the taxable year which is equal to the amount of the
credit determined for such taxable year under section
45G(a).’’.
(d) LIMITATION ON CARRYBACK.—Subsection (d) of
section 39, as amended by this Act, is amended by adding
at the end the following new paragraph:
‘‘(13) NO
CARRYBACK
OF
NEW
ENERGY
EFFI-
CIENT HOME CREDIT BEFORE EFFECTIVE DATE.—No
portion of the unused business credit for any taxable
year which is attributable to the credit determined
under section 45G may be carried back to any taxable
year ending on or before the date of the enactment of
section 45G.’’.
(e) DEDUCTION
FOR CERTAIN UNUSED BUSINESS
CREDITS.—Subsection (c) of section 196, as amended by
this Act, is amended by striking ‘‘and’’ at the end of para-
graph (10), by striking the period at the end of paragraph
(11) and inserting ‘‘, and’’, and by adding after paragraph
(11) the following new paragraph:
‘‘(12) the new energy efficient home credit deter-
mined under section 45G(a).’’.
(f) CLERICAL AMENDMENT.—The table of sections for
subpart D of part IV of subchapter A of chapter 1, as
amended by this Act, is amended by adding at the end the
following new item:
‘‘Sec. 45G. New energy efficient home credit.’’.
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(g) EFFECTIVE DATE.—The amendments made by this
section shall apply to taxable years ending after the date
of the enactment of this Act.
SEC. 2102. CREDIT FOR ENERGY EFFICIENT APPLIANCES.
(a) IN GENERAL.—Subpart D of part IV of subchapter
A of chapter 1 (relating to business-related credits), as
amended by this Act, is amended by adding at the end the
following new section:
‘‘SEC. 45H. ENERGY EFFICIENT APPLIANCE CREDIT.
‘‘(a) GENERAL RULE.—For purposes of section 38, the
energy efficient appliance credit determined under this sec-
tion for the taxable year is an amount equal to the applica-
ble amount determined under subsection (b) with respect
to the eligible production of qualified energy efficient appli-
ances produced by the taxpayer during the calendar year
ending with or within the taxable year.
‘‘(b) APPLICABLE AMOUNT; ELIGIBLE PRODUCTION.—
For purposes of subsection (a)—
‘‘(1) 
APPLICABLE
AMOUNT.—The 
applicable
amount is—
‘‘(A) $50, in the case of—
‘‘(i) a clothes washer which is manu-
factured with at least a 1.26 MEF, or
‘‘(ii) a refrigerator which consumes at
least 10 percent less kWh per year than the
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energy conservation standards for refrig-
erators promulgated by the Department of
Energy effective July 1, 2001, and
‘‘(B) $100, in the case of—
‘‘(i) a clothes washer which is manu-
factured with at least a 1.42 MEF (at least
1.5 MEF for washers produced after 2004),
or
‘‘(ii) a refrigerator which consumes at
least 15 percent less kWh per year than
such energy conservation standards.
‘‘(2) ELIGIBLE PRODUCTION.—
‘‘(A) IN GENERAL.—The eligible production
of each category of qualified energy efficient ap-
pliances is the excess of—
‘‘(i) the number of appliances in such
category which are produced by the tax-
payer during such calendar year, over
‘‘(ii) the average number of appliances
in such category which were produced by
the taxpayer during calendar years 1999,
2000, and 2001.
‘‘(B) CATEGORIES.—For purposes of sub-
paragraph (A), the categories are—
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‘‘(i) clothes washers described in para-
graph (1)(A)(i),
‘‘(ii) clothes washers described in para-
graph (1)(B)(i),
‘‘(iii) refrigerators described in para-
graph (1)(A)(ii), and
‘‘(iv) refrigerators described in para-
graph (1)(B)(ii).
‘‘(c) LIMITATION ON MAXIMUM CREDIT.—
‘‘(1) IN GENERAL.—The maximum amount of
credit allowed under subsection (a) with respect to a
taxpayer for all taxable years shall be—
‘‘(A) $30,000,000 with respect to the credit
determined under subsection (b)(1)(A), and
‘‘(B) $30,000,000 with respect to the credit
determined under subsection (b)(1)(B).
‘‘(2) LIMITATION BASED ON GROSS RECEIPTS.—
The credit allowed under subsection (a) with respect
to a taxpayer for the taxable year shall not exceed an
amount equal to 2 percent of the average annual gross
receipts of the taxpayer for the 3 taxable years pre-
ceding the taxable year in which the credit is deter-
mined.
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‘‘(3) GROSS
RECEIPTS.—For purposes of this
subsection, the rules of paragraphs (2) and (3) of sec-
tion 448(c) shall apply.
‘‘(d) DEFINITIONS.—For purposes of this section—
‘‘(1) QUALIFIED
ENERGY
EFFICIENT
APPLI-
ANCE.—The term ‘qualified energy efficient appliance’
means—
‘‘(A) a clothes washer described in subpara-
graph (A)(i) or (B)(i) of subsection (b)(1), or
‘‘(B) a refrigerator described in subpara-
graph (A)(ii) or (B)(ii) of subsection (b)(1).
‘‘(2) CLOTHES
WASHER.—The term ‘clothes
washer’ means a residential clothes washer, including
a residential style coin operated washer.
‘‘(3) REFRIGERATOR.—The term ‘refrigerator’
means an automatic defrost refrigerator-freezer which
has an internal volume of at least 16.5 cubic feet.
‘‘(4) MEF.—The term ‘MEF’ means Modified
Energy Factor (as determined by the Secretary of En-
ergy).
‘‘(e) SPECIAL RULES.—
‘‘(1) IN GENERAL.—Rules similar to the rules of
subsections (c), (d), and (e) of section 52 shall apply
for purposes of this section.
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‘‘(2) AGGREGATION RULES.—All persons treated
as a single employer under subsection (a) or (b) of
section 52 or subsection (m) or (o) of section 414 shall
be treated as 1 person for purposes of subsection (a).
‘‘(f) VERIFICATION.—The taxpayer shall submit such
information or certification as the Secretary, in consulta-
tion with the Secretary of Energy, determines necessary to
claim the credit amount under subsection (a).
‘‘(g) TERMINATION.—This section shall not apply—
‘‘(1) with respect to refrigerators described in
subsection (b)(1)(A)(ii) produced after December 31,
2004, and
‘‘(2) with respect to all other qualified energy ef-
ficient appliances produced after December 31,
2006.’’.
(b) LIMITATION ON CARRYBACK.—Section 39(d) (relat-
ing to transition rules), as amended by this Act, is amended
by adding at the end the following new paragraph:
‘‘(14) NO CARRYBACK OF ENERGY EFFICIENT AP-
PLIANCE CREDIT BEFORE EFFECTIVE DATE.—No por-
tion of the unused business credit for any taxable year
which is attributable to the energy efficient appliance
credit determined under section 45H may be carried
to a taxable year ending before January 1, 2003.’’.
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(c) CONFORMING AMENDMENT.—Section 38(b) (relat-
ing to general business credit), as amended by this Act, is
amended by striking ‘‘plus’’ at the end of paragraph (17),
by striking the period at the end of paragraph (18) and
inserting ‘‘, plus’’, and by adding at the end the following
new paragraph:
‘‘(19) the energy efficient appliance credit deter-
mined under section 45H(a).’’.
(d) CLERICAL AMENDMENT.—The table of sections for
subpart D of part IV of subchapter A of chapter 1, as
amended by this Act, is amended by adding at the end the
following new item:
‘‘Sec. 45H. Energy efficient appliance credit.’’.
(e) EFFECTIVE DATE.—The amendments made by this
section shall apply to appliances produced after December
31, 2002, in taxable years ending after such date.
SEC. 2103. CREDIT FOR RESIDENTIAL ENERGY EFFICIENT
PROPERTY.
(a) IN GENERAL.—Subpart A of part IV of subchapter
A of chapter 1 (relating to nonrefundable personal credits)
is amended by inserting after section 25B the following new
section:
‘‘SEC. 25C. RESIDENTIAL ENERGY EFFICIENT PROPERTY.
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an indi-
vidual, there shall be allowed as a credit against the tax
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imposed by this chapter for the taxable year an amount
equal to the sum of—
‘‘(1) 15 percent of the qualified photovoltaic
property expenditures made by the taxpayer during
such year,
‘‘(2) 15 percent of the qualified solar water heat-
ing property expenditures made by the taxpayer dur-
ing such year,
‘‘(3) 30 percent of the qualified fuel cell property
expenditures made by the taxpayer during such year,
‘‘(4) 30 percent of the qualified wind energy
property expenditures made by the taxpayer during
such year, and
‘‘(5) the sum of the qualified Tier 2 energy effi-
cient building property expenditures made by the tax-
payer during such year.
‘‘(b) LIMITATIONS.—
‘‘(1) MAXIMUM
CREDIT.—The credit allowed
under subsection (a) shall not exceed—
‘‘(A) $2,000 for property described in sub-
section (d)(1),
‘‘(B) $2,000 for property described in sub-
section (d)(2),
‘‘(C) $1,000 for each kilowatt of capacity of
property described in subsection (d)(4),
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‘‘(D) $2,000 for property described in sub-
section (d)(5), and
‘‘(E) for property described in subsection
(d)(6)—
‘‘(i) $75 for each electric heat pump
water heater,
‘‘(ii) $250 for each electric heat pump,
‘‘(iii) $250 for each advanced natural
gas furnace,
‘‘(iv) $250 for each central air condi-
tioner,
‘‘(v) $75 for each natural gas water
heater, and
‘‘(vi) $250 for each geothermal heat
pump.
‘‘(2) SAFETY CERTIFICATIONS.—No credit shall
be allowed under this section for an item of property
unless—
‘‘(A) in the case of solar water heating
property, such property is certified for perform-
ance and safety by the non-profit Solar Rating
Certification Corporation or a comparable entity
endorsed by the government of the State in which
such property is installed,
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‘‘(B) in the case of a photovoltaic property,
a fuel cell property, or a wind energy property,
such property meets appropriate fire and electric
code requirements, and
‘‘(C) in the case of property described in
subsection (d)(6), such property meets the per-
formance and quality standards, and the certifi-
cation requirements (if any), which—
‘‘(i) have been prescribed by the Sec-
retary by regulations (after consultation
with the Secretary of Energy or the Admin-
istrator of the Environmental Protection
Agency, as appropriate),
‘‘(ii) in the case of the energy efficiency
ratio (EER)—
‘‘(I) require measurements to be
based on published data which is tested
by manufacturers at 95 degrees Fahr-
enheit, and
‘‘(II) do not require ratings to be
based on certified data of the Air Con-
ditioning and Refrigeration Institute,
and
‘‘(iii) are in effect at the time of the
acquisition of the property.
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‘‘(c) CARRYFORWARD
OF UNUSED CREDIT.—If the
credit allowable under subsection (a) exceeds the limitation
imposed by section 26(a) for such taxable year reduced by
the sum of the credits allowable under this subpart (other
than this section and section 25D), such excess shall be car-
ried to the succeeding taxable year and added to the credit
allowable under subsection (a) for such succeeding taxable
year.
‘‘(d) DEFINITIONS.—For purposes of this section—
‘‘(1) QUALIFIED SOLAR WATER HEATING PROP-
ERTY EXPENDITURE.—The term ‘qualified solar water
heating property expenditure’ means an expenditure
for property to heat water for use in a dwelling unit
located in the United States and used as a residence
by the taxpayer if at least half of the energy used by
such property for such purpose is derived from the
sun.
‘‘(2) QUALIFIED PHOTOVOLTAIC PROPERTY EX-
PENDITURE.—The term ‘qualified photovoltaic prop-
erty expenditure’ means an expenditure for property
that uses solar energy to generate electricity for use
in such a dwelling unit.
‘‘(3) SOLAR PANELS.—No expenditure relating to
a solar panel or other property installed as a roof (or
portion thereof) shall fail to be treated as property de-
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scribed in paragraph (1) or (2) solely because it con-
stitutes a structural component of the structure on
which it is installed.
‘‘(4) QUALIFIED FUEL CELL PROPERTY EXPENDI-
TURE.—The term ‘qualified fuel cell property expend-
iture’ means an expenditure for qualified fuel cell
property (as defined in section 48(a)(4)) installed on
or in connection with such a dwelling unit.
‘‘(5) QUALIFIED WIND ENERGY PROPERTY EX-
PENDITURE.—The term ‘qualified wind energy prop-
erty expenditure’ means an expenditure for property
which uses wind energy to generate electricity for use
in such a dwelling unit.
‘‘(6) QUALIFIED
TIER
ENERGY
EFFICIENT
BUILDING PROPERTY EXPENDITURE.—
‘‘(A) IN
GENERAL.—The term ‘qualified
Tier 2 energy efficient building property expend-
iture’ means an expenditure for any Tier 2 en-
ergy efficient building property.
‘‘(B) TIER 2 ENERGY EFFICIENT BUILDING
PROPERTY.—The term ‘Tier 2 energy efficient
building property’ means—
‘‘(i) an electric heat pump water heater
which yields an energy factor of at least 1.7
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in the standard Department of Energy test
procedure,
‘‘(ii) an electric heat pump which has
a heating seasonal performance factor
(HSPF) of at least 9, a seasonal energy effi-
ciency ratio (SEER) of at least 15, and an
energy efficiency ratio (EER) of at least
12.5,
‘‘(iii) an advanced natural gas furnace
which achieves at least 95 percent annual
fuel utilization efficiency (AFUE),
‘‘(iv) a central air conditioner which
has a seasonal energy efficiency ratio
(SEER) of at least 15 and an energy effi-
ciency ratio (EER) of at least 12.5,
‘‘(v) a natural gas water heater which
has an energy factor of at least 0.80 in the
standard Department of Energy test proce-
dure, and
‘‘(vi) a geothermal heat pump which
has an energy efficiency ratio (EER) of at
least 21.
‘‘(7) LABOR
COSTS.—Expenditures for labor
costs properly allocable to the onsite preparation, as-
sembly, or original installation of the property de-
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scribed in paragraph (1), (2), (4), (5), or (6) and for
piping or wiring to interconnect such property to the
dwelling unit shall be taken into account for purposes
of this section.
‘‘(8) SWIMMING POOLS, ETC., USED AS STORAGE
MEDIUM.—Expenditures which are properly allocable
to a swimming pool, hot tub, or any other energy
storage medium which has a function other than the
function of such storage shall not be taken into ac-
count for purposes of this section.
‘‘(e) SPECIAL RULES.—For purposes of this section—
‘‘(1) DOLLAR AMOUNTS IN CASE OF JOINT OCCU-
PANCY.—In the case of any dwelling unit which is
jointly occupied and used during any calendar year
as a residence by 2 or more individuals the following
shall apply:
‘‘(A) The amount of the credit allowable,
under subsection (a) by reason of expenditures
(as the case may be) made during such calendar
year by any of such individuals with respect to
such dwelling unit shall be determined by treat-
ing all of such individuals as 1 taxpayer whose
taxable year is such calendar year.
‘‘(B) There shall be allowable, with respect
to such expenditures to each of such individuals,
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a credit under subsection (a) for the taxable year
in which such calendar year ends in an amount
which bears the same ratio to the amount deter-
mined under subparagraph (A) as the amount of
such expenditures made by such individual dur-
ing such calendar year bears to the aggregate of
such expenditures made by all of such individ-
uals during such calendar year.
‘‘(2) TENANT-STOCKHOLDER
IN
COOPERATIVE
HOUSING
CORPORATION.—In the case of an indi-
vidual who is a tenant-stockholder (as defined in sec-
tion 216) in a cooperative housing corporation (as de-
fined in such section), such individual shall be treated
as having made his tenant-stockholder’s proportionate
share (as defined in section 216(b)(3)) of any expend-
itures of such corporation.
‘‘(3) CONDOMINIUMS.—
‘‘(A) IN GENERAL.—In the case of an indi-
vidual who is a member of a condominium man-
agement association with respect to a condo-
minium which the individual owns, such indi-
vidual shall be treated as having made the indi-
vidual’s proportionate share of any expenditures
of such association.
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‘‘(B) CONDOMINIUM MANAGEMENT ASSOCIA-
TION.—For purposes of this paragraph, the term
‘condominium management association’ means
an organization which meets the requirements of
paragraph (1) of section 528(c) (other than sub-
paragraph (E) thereof) with respect to a condo-
minium project substantially all of the units of
which are used as residences.
‘‘(4) ALLOCATION IN CERTAIN CASES.—Except in
the case of qualified wind energy property expendi-
tures, if less than 80 percent of the use of an item is
for nonbusiness purposes, only that portion of the ex-
penditures for such item which is properly allocable
to use for nonbusiness purposes shall be taken into ac-
count.
‘‘(5) WHEN
EXPENDITURE
MADE; AMOUNT
OF
EXPENDITURE.—
‘‘(A) IN GENERAL.—Except as provided in
subparagraph (B), an expenditure with respect
to an item shall be treated as made when the
original installation of the item is completed.
‘‘(B) EXPENDITURES
PART
OF
BUILDING
CONSTRUCTION.—In the case of an expenditure
in connection with the construction or recon-
struction of a structure, such expenditure shall be
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treated as made when the original use of the con-
structed or reconstructed structure by the tax-
payer begins.
‘‘(C) AMOUNT.—The amount of any expend-
iture shall be the cost thereof.
‘‘(6) PROPERTY FINANCED BY SUBSIDIZED EN-
ERGY FINANCING.—For purposes of determining the
amount of expenditures made by any individual with
respect to any dwelling unit, there shall not be taken
in to account expenditures which are made from sub-
sidized energy financing (as defined in section
48(a)(5)(C)).
‘‘(f) BASIS ADJUSTMENTS.—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
basis of such property which would (but for this subsection)
result from such expenditure shall be reduced by the amount
of the credit so allowed.
‘‘(g) TERMINATION.—The credit allowed under this
section shall not apply to expenditures after December 31,
2007.’’.
(b) CREDIT ALLOWED AGAINST REGULAR TAX AND
ALTERNATIVE MINIMUM TAX.—
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‘‘(ii) LIMITATION.—In the case of
qualified microturbine property placed in
service during the taxable year, the credit
determined under paragraph (1) for such
year with respect to such property shall not
exceed an amount equal to the lesser of—
‘‘(I) 10 percent of the basis of such
property, or
‘‘(II) $200 for each kilowatt of ca-
pacity of such property.
‘‘(iii) 
STATIONARY
MICROTURBINE
POWER
PLANT.—The 
term 
‘stationary
microturbine power plant means a system
comprising of a rotary engine which is ac-
tuated by the aerodynamic reaction or im-
pulse or both on radial or axial curved full-
circumferential-admission airfoils on a cen-
tral axial rotating spindle. Such system—
‘‘(I) commonly includes an air
compressor, combustor, gas pathways
which lead compressed air to the com-
bustor and which lead hot combusted
gases from the combustor to 1 or more
rotating turbine spools, which in turn