in the United States. A qualified whole home energy 
efficiency retrofit shall— 
‘‘(A) be designed, implemented, and in-
stalled by a contractor which is— 
‘‘(i) accredited by the Building Per-
formance Institute (hereafter in this sec-
tion referred to as ‘BPI’) or a preexisting 
BPI accreditation-based State certification 
program with enhancements to achieve 
State energy policy, 
‘‘(ii) a Residential Energy Services 
Network (hereafter in this section referred 
to as ‘RESNET’) accredited Energy Smart 
Home Performance Team, or 
‘‘(iii) accredited by an equivalent cer-
tification program approved by the Sec-
retary, after consultation with the Sec-
retary of Energy, for this purpose, 
‘‘(B) install a set of measures modeled to 
achieve a reduction in energy use of at least 20 
percent below the baseline energy use estab-
lished in subparagraph (C), using computer 
modeling software approved under paragraph 
(2), 
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‘‘(C) establish the baseline energy use by 
calibrating the model using sections 3 and 4 
and Annex D of BPI Standard BPI–2400–S– 
2011: Standardized Qualification of Whole 
House Energy Savings Estimates, or an equiva-
lent standard approved by the Secretary, after 
consultation with the Secretary of Energy, for 
this purpose, 
‘‘(D) document the measures implemented 
in the residence through photographs taken be-
fore and after the retrofit, including photo-
graphs of its visible energy systems and enve-
lope as relevant, and 
‘‘(E) implement a test-out procedure, fol-
lowing guidelines of the applicable certification 
program specified under clause (i) or (ii) of 
subparagraph (A), or equivalent guidelines ap-
proved by the Secretary, after consultation with 
the Secretary of Energy, for this purpose, to 
ensure— 
‘‘(i) the safe operation of all systems 
post retrofit, and 
‘‘(ii) that all improvements are in-
cluded in, and have been installed accord-
ing to, standards of the applicable certifi-
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cation program specified under clause (i) 
or (ii) of subparagraph (A), or equivalent 
standards approved by the Secretary, after 
consultation with the Secretary of Energy, 
for this purpose. 
For purposes of subparagraph (A)(iii), an orga-
nization or State may submit an equivalent cer-
tification program for approval by the Sec-
retary, in consultation with the Secretary of 
Energy. The Secretary shall approve or deny 
such submission not later than 180 days after 
receipt, and, if the Secretary fails to respond in 
that time period, the submitted equivalent cer-
tification program shall be considered approved. 
‘‘(2) APPROVED
MODELING
SOFTWARE.—For 
purposes of paragraph (1)(B), the contractor shall 
use modeling software certified by RESNET as fol-
lowing the software verification test suites in section 
4.2.1 of RESNET Publication No. 06–001 or cer-
tified by an alternative organization as following an 
equivalent standard, as approved by the Secretary, 
after consultation with the Secretary of Energy, for 
this purpose. 
‘‘(3) DOCUMENTATION.—The Secretary, after 
consultation with the Secretary of Energy, shall pre-
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scribe regulations directing what specific documenta-
tion is required to be retained or submitted by the 
taxpayer in order to claim the credit under this sec-
tion, which shall include, in addition to the photo-
graphs under paragraph (1)(D), a form approved by 
the Secretary that is completed and signed by the 
qualified whole home energy efficiency retrofit con-
tractor under penalties of perjury. Such form shall 
include— 
‘‘(A) a statement that the contractor fol-
lowed the specified procedures for establishing 
baseline energy use and estimating reduction in 
energy use, 
‘‘(B) the name of the software used for 
calculating the baseline energy use and reduc-
tion in energy use, the percentage reduction in 
projected energy savings achieved, and a state-
ment that such software was certified for this 
program by the Secretary, after consultation 
with the Secretary of Energy, 
‘‘(C) a statement that the contractor will 
retain the details of the calculations and under-
lying energy bills for 5 years and will make 
such details available for inspection by the Sec-
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retary or the Secretary of Energy, if so re-
quested, 
‘‘(D) a list of measures installed and a 
statement that all measures included in the re-
duction in energy use estimate are included in, 
and installed according to, standards of the ap-
plicable certification program specified under 
clause (i) or (ii) of subparagraph (A), or equiv-
alent standards approved by the Secretary, 
after consultation with the Secretary of Energy, 
‘‘(E) a statement that the contractor meets 
the requirements of paragraph (1)(A), and 
‘‘(F) documentation of the total cost of the 
project in order to comply with the limitation 
under subsection (b)(4)(B). 
‘‘(e) ADDITIONAL RULES.—For purposes of this sec-
tion— 
‘‘(1) NO DOUBLE BENEFIT.— 
‘‘(A) IN GENERAL.—With respect to any 
residence, no credit shall be allowed under this 
section for any taxable year in which the tax-
payer claims a credit under section 25C. 
‘‘(B) RENEWABLE ENERGY SYSTEMS AND 
APPLIANCES.—In the case of a renewable en-
ergy system or appliance that qualifies for an-
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other credit under this chapter, the resulting re-
duction in energy use shall not be taken into 
account in determining the percentage energy 
use reductions under subsection (b). 
‘‘(C) NO DOUBLE BENEFIT FOR CERTAIN 
EXPENDITURES.—The term ‘qualified home en-
ergy efficiency expenditures’ shall not include 
any expenditure for which a deduction or credit 
is claimed by the taxpayer under this chapter 
for the taxable year or with respect to which 
the taxpayer receives any Federal energy effi-
ciency rebate. 
‘‘(2) PRINCIPAL RESIDENCE.—The term ‘prin-
cipal residence’ has the same meaning as when used 
in section 121. 
‘‘(3) SPECIAL
RULES.—Rules similar to the 
rules under paragraphs (4), (5), (6), (7), and (8) of 
section 25D(e) and section 25C(e)(2) shall apply, as 
determined by the Secretary, after consultation with 
the Secretary of Energy. 
‘‘(4) BASIS
ADJUSTMENTS.—For purposes of 
this subtitle, if a credit is allowed under this section 
with respect to any expenditure with respect to any 
property, the increase in the basis of such property 
which would (but for this paragraph) result from 
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such expenditure shall be reduced by the amount of 
the credit so allowed. 
‘‘(5) ELECTION
NOT
TO
CLAIM
CREDIT.—No 
credit shall be determined under subsection (a) for 
the taxable year if the taxpayer elects not to have 
subsection (a) apply to such taxable year. 
‘‘(6) MULTIPLE YEAR RETROFITS.—If the tax-
payer has claimed a credit under this section in a 
previous taxable year, the baseline energy use for the 
calculation of reduced energy use must be estab-
lished after the previous retrofit has been placed in 
service. 
‘‘(f) TERMINATION.—This section shall not apply 
with respect to any costs paid or incurred after December 
31, 2024. 
‘‘(g) SECRETARY REVIEW.—The Secretary, after con-
sultation with the Secretary of Energy, shall establish a 
review process for the retrofits performed, including an es-
timate of the usage of the credit and a statistically valid 
analysis of the average actual energy use reductions, uti-
lizing utility bill data collected on a voluntary basis, and 
report to Congress not later than June 30, 2017, any find-
ings and recommendations for— 
‘‘(1) improvements to the effectiveness of the 
credit under this section, and 
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‘‘(2) expansion of the credit under this section 
to rental units.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 1016(a) of such Code is amended— 
(A) by striking ‘‘and’’ at the end of para-
graph (36), 
(B) by striking the period at the end of 
paragraph (37) and inserting ‘‘, and’’, and 
(C) by adding at the end the following new 
paragraph: 
‘‘(38) to the extent provided in section 
25E(e)(4), in the case of amounts with respect to 
which a credit has been allowed under section 
25E.’’. 
(2) Section 6501(m) is amended by inserting 
‘‘25E(e)(5),’’ after ‘‘section’’. 
(3) The table of sections for subpart A of part 
IV of subchapter A chapter 1 is amended by insert-
ing after the item relating to section 25D the fol-
lowing new item: 
‘‘Sec. 25E. Performance based energy improvements.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid or incurred for 
a qualified whole home energy efficiency retrofit placed in 
service after December 31, 2015. 
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SEC. 206. EXTENSION OF NEW ENERGY EFFICIENT HOME 
CREDIT. 
(a) IN GENERAL.—Section 45L(g) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘December 
31, 2014’’ and inserting ‘‘December 31, 2023’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to homes acquired after December 
31, 2014. 
SEC. 207. EXTENSION AND MODIFICATION OF ENERGY EF-
FICIENT COMMERCIAL BUILDINGS DEDUC-
TION. 
(a) IN GENERAL.—Section 179D(h) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘December 
31, 2014’’ and inserting ‘‘December 31, 2023’’. 
(b) INCREASE IN DEDUCTION LIMITATIONS.— 
(1) IN
GENERAL.—Section 179D(b)(1)(A) of 
such Code is amended by striking ‘‘$1.80’’ and in-
serting ‘‘$3.00’’. 
(2) PARTIAL
PAY.—Section 179D(d)(1)(A) is 
amended 
by 
striking 
‘‘substituting 
‘$.60’ 
for 
‘$1.80’.’’ and inserting ‘‘substituting ‘$1.00’ for 
‘$3.00’.’’. 
(3) REDUCED AMOUNT FOR LOWER EFFICIENCY 
PROPERTY.—Section 179D(d) of such Code is 
amended by adding at the end the following new 
paragraph: 
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‘‘(1) 30 TO
PERCENT
PROPERTY.—In the 
case of property which would be energy efficient 
commercial 
building 
property 
were 
subsection 
(c)(1)(D) applied by substituting ‘more than 30 per-
cent and less than 50 percent’ for ‘50 percent or 
more’, subsection (b) shall be applied to such prop-
erty by substituting ‘$1.80’ for ‘$3.00’.’’. 
(c) UPDATING
PARTIAL
ALLOWANCE
REGULA-
TIONS.—Section 179D(d)(1)(B) of such Code is amended 
by adding at the end the following: ‘‘Not later than 1 year 
after the date of the enactment of the Clean Energy Vic-
tory Bond Act of 2015, and every three years thereafter, 
the Secretary shall, after consultation with the Secretary 
of Energy, update the targets for such systems in such 
a manner as the Secretary determines will encourage inno-
vation in commercial building energy efficiency.’’. 
(d) EFFECTIVE DATE.—The amendment made by 
this section shall apply to property placed in service after 
December 31, 2014. 
SEC. 208. PLUG-IN ELECTRIC VEHICLE GRANTS IN LIEU OF 
TAX CREDITS. 
(a) IN GENERAL.—The Secretary of Energy, in con-
sultation with the Secretary of the Treasury, shall estab-
lish a voluntary program through which the Secretary of 
Energy shall— 
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(1) authorize the issuance of an electronic 
voucher to offset the purchase price of a qualified 
plug-in electric vehicle or a new qualified plug-in 
electric drive motor vehicle purchased from a dealer 
participating in the program; 
(2) register dealers for participation in the pro-
gram and require that all dealers so registered ac-
cept such vouchers as partial payment or down pay-
ment for the purchase of any such vehicle offered for 
sale by such dealer; 
(3) make electronic payments to dealers for eli-
gible transactions by such dealers; and 
(4) in consultation with the Inspector General 
of the Department of Transportation establish and 
provide for the enforcement of measures to prevent 
and penalize fraud under the program. 
(b) VOUCHER
LIMITATIONS.—A voucher issued 
under the program shall have a value that may be applied 
to offset the purchase price of a vehicle by— 
(1) in the case of a qualified plug-in electric ve-
hicle, $2,500; or 
(2) in the case of a new qualified plug-in elec-
tric drive motor vehicle, $2,500 plus an amount de-
termined with respect to the vehicle under section 
30D(b)(3) of the Internal Revenue Code of 1986. 
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(c) TREATED AS ADVANCE PAYMENT OF CREDIT.— 
Use of a voucher under the program to offset the purchase 
price of a vehicle shall, for purposes of the Internal Rev-
enue Code of 1986, be treated as advance payment of the 
credit allowed under section 30 or 30D of such Code, as 
the case may be, and the amount of credit which would 
(but for this paragraph) be allowable with respect to such 
vehicle under either such section shall be reduced (but not 
below zero) by the amount of the voucher so used. 
(d) DEFINITIONS AND SPECIAL RULES.—For pur-
poses of this section— 
(1) QUALIFIED PLUG-IN ELECTRIC VEHICLE.— 
The term ‘‘qualified plug-in electric vehicle’’ shall 
have the meaning given such term by section 30(d) 
of the Internal Revenue Code of 1986. 
(2) NEW QUALIFIED PLUG-IN ELECTRIC DRIVE 
MOTOR VEHICLE.—The term ‘‘new qualified plug-in 
electric drive motor vehicle’’ shall have the meaning 
given such term by section 30D(d) of such Code. 
(3) NO COMBINATION OF VOUCHERS.—Only 1 
voucher issued under the program may be applied 
toward the purchase of a single vehicle. 
(4) COMBINATION
WITH
OTHER
INCENTIVES 
PERMITTED.—The availability or use of a Federal, 
State, or local incentive or a State-issued voucher 
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for the purchase of any vehicle shall not limit the 
value or issuance of a voucher under the program to 
any person otherwise eligible to receive such a 
voucher. 
(5) NO ADDITIONAL FEES.—A dealer partici-
pating in the program may not charge a person pur-
chasing a vehicle any additional fees associated with 
the use of a voucher under the program. 
(6) APPLICATION OF CERTAIN RULES.—Rules 
similar to the rules of paragraphs (1), (2), (3), (4), 
and (5) of section 30(e) of such Code shall apply for 
purposes of this section. 
(e) TERMINATION AND PHASEOUT.— 
(1) TERMINATION
FOR
QUALIFIED
PLUG-IN 
ELECTRIC VEHICLES.—This section shall not apply 
to any qualified plug-in electric vehicle acquired 
after December 31, 2018. 
(2) PHASEOUT FOR NEW QUALIFIED PLUG-IN 
ELECTRIC DRIVE MOTOR VEHICLE.—The amount of 
any voucher with respect to any new qualified plug 
in electric drive motor vehicle shall be reduced as 
provided in section 30D(e) of the Internal Revenue 
Code of 1986. 
(f) REGULATIONS.—The Secretary of Energy, in con-
sultation with the Secretary of the Treasury, shall pre-
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scribe such regulations as may be necessary or appropriate 
to carry out the purposes of this section. 
Æ 
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