I 
116TH CONGRESS 
1ST SESSION H. R. 4506 
To amend the Internal Revenue Code of 1986 to extend and update the 
credit for nonbusiness energy property. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 26, 2019 
Mr. GOMEZ (for himself and Mr. KELLY of Pennsylvania) 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 extend 
and update the credit for nonbusiness energy property. 
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 ‘‘Home Energy Savings 
Act’’. 
SEC. 2. EXTENSION OF CREDIT FOR NONBUSINESS ENERGY 
PROPERTY. 
(a) IN GENERAL.—Subsection (g)(2) of section 25C 
of the Internal Revenue Code of 1986 is amended by strik-
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ing ‘‘December 31, 2017’’ and inserting ‘‘December 31, 
2019’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
December 31, 2017. 
SEC. 3. UPDATING CREDIT FOR NONBUSINESS ENERGY 
PROPERTY. 
(a) IN GENERAL.—Section 25C of the Internal Rev-
enue Code of 1986, as amended by section 2, is amend-
ed— 
(1) in subsection (a)(1), by striking ‘‘10 per-
cent’’ and inserting ‘‘15 percent’’, 
(2) in subsection (b)— 
(A) in paragraph (1)— 
(i) by striking ‘‘$500’’ and inserting 
‘‘$1,200’’, and 
(ii) by striking ‘‘December 31, 2005’’ 
and inserting ‘‘December 31, 2019’’, and 
(B) by striking paragraphs (2) and (3) and 
inserting the following: 
‘‘(2) LIMITATION ON INSULATION MATERIAL OR 
SYSTEM.—In the case of amounts paid or incurred 
for components described in subsection (c)(3)(A) by 
any taxpayer for any taxable year, the credit allowed 
under this section with respect to such amounts for 
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such year shall not exceed the excess (if any) of 
$600 over the aggregate credits allowed under this 
section with respect to such amounts for all prior 
taxable years ending after December 31, 2019. 
‘‘(3) LIMITATION ON WINDOWS.— 
‘‘(A) IN GENERAL.— 
‘‘(i) 
ENERGY
STAR
MOST
EFFI-
CIENT.—In the case of amounts paid or in-
curred by any taxpayer for any taxable 
year for components described in sub-
section (c)(3)(B) which meet the most effi-
cient certification under applicable Energy 
Star program requirements, the credit al-
lowed under this section with respect to 
such amounts for such year shall not ex-
ceed the excess (if any) of $600 over the 
aggregate credits allowed under this sec-
tion with respect to such amounts for all 
prior taxable years ending after December 
31, 2019. 
‘‘(ii) ENERGY STAR.—In the case of 
amounts paid or incurred by any taxpayer 
for any taxable year for components de-
scribed in subsection (c)(3)(B) which do 
not meet the most efficient certification 
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under applicable Energy Star program re-
quirements, the credit allowed under this 
section with respect to such amounts for 
such year shall not exceed the excess (if 
any) of $200 over the aggregate credits al-
lowed under this section with respect to 
such amounts for all prior taxable years 
ending after December 31, 2019. 
‘‘(B) ELECTION.— 
‘‘(i) IN
GENERAL.—For purposes of 
any amounts paid or incurred by any tax-
payer for components described in sub-
section (c)(3)(B), the credit allowed under 
this section shall only be allowed for com-
ponents described in clause (i) of subpara-
graph (A) or clause (ii) of such subpara-
graph, but not both, as elected by the tax-
payer during the first taxable year in 
which such credit is being claimed by the 
taxpayer. 
‘‘(ii) 
IRREVOCABILITY.—The 
Sec-
retary shall, through such rules, regula-
tions, and procedures as are determined 
appropriate, establish procedures for mak-
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ing an election under this subparagraph, 
which shall require that— 
‘‘(I) any election made by the 
taxpayer shall be irrevocable, and 
‘‘(II) such election shall remain 
in effect for all subsequent taxable 
years. 
‘‘(4) LIMITATION ON DOORS.—In the case of 
amounts paid or incurred for components described 
in subsection (c)(3)(C) by any taxpayer for any tax-
able year, the credit allowed under this section with 
respect to such amounts for such year shall not ex-
ceed— 
‘‘(A) the excess (if any) of $500 over the 
aggregate credits allowed under this section 
with respect to such amounts for all prior tax-
able years ending after December 31, 2019, or 
‘‘(B) $250 for each exterior door. 
‘‘(5) LIMITATION
ON
RESIDENTIAL
ENERGY 
PROPERTY
EXPENDITURES.—The amount of the 
credit allowed under this section by reason of sub-
section (a)(2) shall not exceed— 
‘‘(A) in the case of any energy-efficient 
building property— 
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‘‘(i) for any item of property described 
in subparagraph (A), (B), or (C) of sub-
section (d)(3), $600, and 
‘‘(ii) for any item of property de-
scribed in subparagraph (D) or (E) of such 
subsection, $400, and 
‘‘(B) in the case of any qualified natural 
gas, propane, or oil furnace or hot water boiler 
(as defined in subsection (d)(4)), an amount 
equal to— 
‘‘(i) $600 for a hot water boiler, and 
‘‘(ii) in the case of a furnace, an 
amount equal to the sum of— 
‘‘(I) $300, plus 
‘‘(II) if the taxpayer is converting 
from a non-condensing furnace to a 
condensing furnace, $300.’’, 
(3) in subsection (c)— 
(A) in paragraph (2)— 
(i) by striking subparagraphs (A) and 
(B) and inserting the following: 
‘‘(A) applicable Energy Star program re-
quirements, in the case of an exterior window, 
a skylight, or an exterior door, and’’, 
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(ii) by redesignating subparagraph 
(C) as subparagraph (B), and 
(iii) in subparagraph (B), as so redes-
ignated, by striking ‘‘2009 International’’ 
and all that follows through ‘‘Act of 2009’’ 
and inserting ‘‘2015 IECC (as defined in 
section 45L(b)(5))’’, 
(B) in paragraph (3)— 
(i) in subparagraph (B), by adding 
‘‘and’’ at the end, 
(ii) in subparagraph (C), by striking 
‘‘, and’’ and inserting a period, and 
(iii) by striking subparagraph (D), 
and 
(C) by adding at the end the following new 
paragraph: 
‘‘(5) LABOR COSTS.—The term ‘qualified en-
ergy efficiency improvements’ includes expenditures 
for labor costs properly allocable to the onsite prepa-
ration, assembly, or original installation of any en-
ergy efficient building envelope component.’’, 
(4) in subsection (d)— 
(A) in paragraph (2)(A)— 
(i) in clause (i), by adding ‘‘or’’ at the 
end, 
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