roofing product installed on a dwelling unit, but only 
if such roofing product is’’. 
(e) MODIFICATIONS TO RESIDENTIAL ENERGY PROP-
ERTY EXPENDITURES.— 
(1) QUALIFIED
NATURAL
GAS, PROPANE, OR 
OIL
FURNACES
OR
HOT
WATER
BOILERS.—Para-
graph (4) of section 25C(d) of the Internal Revenue 
Code of 1986 is amended to read as follows: 
‘‘(4) QUALIFIED NATURAL GAS, PROPANE, OR 
OIL FURNACE OR HOT WATER BOILER.—The term 
‘qualified natural gas, propane, or oil furnace or hot 
water boiler’ means— 
‘‘(A) a natural gas or propane furnace 
which achieves an annual fuel utilization effi-
ciency rate of not less than 95, 
‘‘(B) a natural gas or propane hot water 
boiler which achieves an annual fuel utilization 
efficiency rate of not less than 90, 
‘‘(C) an oil furnace or hot water boiler 
which— 
‘‘(i) achieves an annual fuel utilization 
efficiency rate of not less than 86, and 
‘‘(ii)(I) in the case of a hot water boil-
er, is installed with temperature reset or 
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smartinez on DSK5TPTVN1PROD with BILLS
thermal purge controls and an indirect 
water heater, and 
‘‘(II) in the case of a furnace, is in-
stalled with an electronically commutated 
blower motor.’’. 
(2) WATER HEATERS.— 
(A) IN GENERAL.—Paragraph (3) of sec-
tion 25C(d) of the Internal Revenue Code of 
1986 is amended— 
(i) by striking ‘‘electric heat pump 
water heater’’ in subparagraph (A) and in-
serting ‘‘integrated heat pump water heat-
er’’, 
(ii) by striking ‘‘a natural gas, pro-
pane, or oil water heater’’ in subparagraph 
(D) and inserting ‘‘an oil water heater’’, 
and 
(iii) by redesignating subparagraph 
(E) as subparagraph (G) and inserting 
after subparagraph (D) the following new 
subparagraphs: 
‘‘(E) a natural gas or propane storage 
water heater with an energy factor of at least 
0.67 or a thermal efficiency of at least 90 per-
cent, 
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smartinez on DSK5TPTVN1PROD with BILLS
‘‘(F) a natural gas or propane tankless 
water heater with an energy factor of at least 
0.82 or a thermal efficiency of at least 90 per-
cent, and’’. 
(B) LIMITATION.—Paragraph (2) of sec-
tion 25C(b) of such Code, as redesignated by 
subsection (b), is amended by striking subpara-
graphs (A) through (C) and inserting the fol-
lowing: 
‘‘(A) $1,000 in the case of— 
‘‘(i) any water heater described in 
subsection (d)(3)(A), 
‘‘(ii) any natural gas storage water 
heater described in subsection (d)(3)(E) 
which— 
‘‘(I) has an energy factor of 0.80 
or higher, or 
‘‘(II) has a thermal efficiency of 
at least 90 percent, and 
‘‘(iii) any natural gas tankless water 
heater described in subsection (d)(3)(F) 
which— 
‘‘(I) has an energy factor of 0.90 
or higher, or 
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smartinez on DSK5TPTVN1PROD with BILLS
‘‘(II) has a thermal efficiency of 
at least 90 percent, and 
‘‘(B) $500 in the case of— 
‘‘(i) any natural gas storage water 
heater described in subsection (d)(3)(E) 
which has an energy factor which is at 
least 0.67 and less than 0.80, and 
‘‘(ii) any natural gas tankless water 
heater described in subsection (d)(3)(F) 
which has an energy factor which is at 
least 0.82 and less than 0.90.’’. 
(f) DOCUMENTATION
REQUIREMENT.—Subsection 
(e) of section 25C of the Internal Revenue Code of 1986 
is amended by adding at the end the following new para-
graph: 
‘‘(4) DOCUMENTATION.— 
‘‘(A) IN GENERAL.—No credit shall be al-
lowed under subsection (a) for any amount paid 
or incurred for a qualified energy efficiency im-
provement or for any residential energy prop-
erty expenditure unless the taxpayer includes on 
the return of tax for the taxable year the 
verifiable product identification number with re-
spect to— 
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smartinez on DSK5TPTVN1PROD with BILLS
‘‘(i) in the case of a qualified energy 
efficiency improvement, the component in-
stalled in or on the taxpayer’s dwelling 
unit, and 
‘‘(ii) in the case of a residential en-
ergy property expenditure, the qualified en-
ergy property. 
‘‘(B) VERIFIABLE
PRODUCT
IDENTIFICA-
TION
NUMBER.—For purposes of this para-
graph, the term ‘verifiable product identifica-
tion number’ means— 
‘‘(i) in the case of any insulation ma-
terial or system described in subsection 
(c)(2)(A)— 
‘‘(I) if such material or system is 
installed by a contractor, a signed and 
dated statement from the contractor 
describing the insulation installed, in-
cluding the thickness, coverage area, 
R-value, and such other information 
required by the Secretary, in consulta-
tion with the Chairman of the Federal 
Trade Commission, and 
‘‘(II) in any other case, such in-
formation about the material or sys-
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smartinez on DSK5TPTVN1PROD with BILLS
tem installed as the Secretary may re-
quire, 
‘‘(ii) in the case of any exterior door, 
exterior window, or skylight, the National 
Fenestration Rating Council certified prod-
uct detail number or such other identifica-
tion number determined by the Secretary, 
‘‘(iii) in the case of any roof described 
in subsection (c)(2)(C), the Cool Roof Rat-
ing Council rated roofing product identi-
fication number or such other identifica-
tion number determined by the Secretary, 
and 
‘‘(iv) in the case of any qualified en-
ergy property, the Air-Conditioning Heat-
ing and Refrigeration Institute certified 
reference number or such other identifica-
tion number used for heating, air condi-
tioning, ventilation, or water heating 
equipment as determined by the Sec-
retary.’’. 
(g) EFFECTIVE DATES.— 
(1) IN GENERAL.—Except as provided by para-
graph (2), the amendments made by this section 
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shall apply to property placed in service after De-
cember 31, 2013. 
(2) PERMANENT EXTENSION.—The amendment 
made by subsection (a) shall apply to property 
placed in service after December 31, 2011. 
Æ 
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