191 
and sections 23 and 25D) and section 27 
for the taxable year. 
‘‘(e) OTHER DEFINITIONS AND SPECIAL RULES.—For 
purposes of this section— 
‘‘(1) MOTOR VEHICLE.—The term ‘motor vehicle’ 
has the meaning given such term by section 30(c)(2). 
‘‘(2) OTHER TERMS.—The terms ‘passenger auto-
mobile’, ‘light truck’, and ‘manufacturer’ have the 
meanings given such terms in regulations prescribed 
by the Administrator of the Environmental Protection 
Agency for purposes of the administration of title II 
of the Clean Air Act (42 U.S.C. 7521 et seq.). 
‘‘(3) TRACTION
BATTERY
CAPACITY.—Traction 
battery capacity shall be measured in kilowatt hours 
from a 100 percent state of charge to a zero percent 
state of charge. 
‘‘(4) REDUCTION IN BASIS.—For purposes of this 
subtitle, the basis of any property for which a credit 
is allowable under subsection (a) shall be reduced by 
the amount of such credit so allowed. 
‘‘(5) NO DOUBLE BENEFIT.—The amount of any 
deduction or other credit allowable under this chapter 
for a new qualified plug-in electric drive motor vehi-
cle shall be reduced by the amount of credit allowed
192 
under subsection (a) for such vehicle for the taxable 
year. 
‘‘(6) PROPERTY USED BY TAX-EXEMPT ENTITY.— 
In the case of a vehicle the use of which is described 
in paragraph (3) or (4) of section 50(b) and which 
is not subject to a lease, the person who sold such ve-
hicle to the person or entity using such vehicle shall 
be treated as the taxpayer that placed such vehicle in 
service, but only if such person clearly discloses to 
such person or entity in a document the amount of 
any credit allowable under subsection (a) with respect 
to such vehicle (determined without regard to sub-
section (b)(2)). 
‘‘(7) PROPERTY USED OUTSIDE UNITED STATES, 
ETC., NOT QUALIFIED.—No credit shall be allowable 
under subsection (a) with respect to any property re-
ferred to in section 50(b)(1) or with respect to the 
portion of the cost of any property taken into account 
under section 179. 
‘‘(8) RECAPTURE.—The Secretary shall, by regu-
lations, provide for recapturing the benefit of any 
credit allowable under subsection (a) with respect to 
any property which ceases to be property eligible for 
such credit (including recapture in the case of a lease 
period of less than the economic life of a vehicle).
193 
‘‘(9) ELECTION TO NOT TAKE CREDIT.—No credit 
shall be allowed under subsection (a) for any vehicle 
if the taxpayer elects not to have this section apply 
to such vehicle. 
‘‘(10) INTERACTION
WITH
AIR
QUALITY
AND 
MOTOR VEHICLE SAFETY STANDARDS.—Unless other-
wise provided in this section, a motor vehicle shall 
not be considered eligible for a credit under this sec-
tion unless such vehicle is in compliance with— 
‘‘(A) the applicable provisions of the Clean 
Air Act for the applicable make and model year 
of the vehicle (or applicable air quality provi-
sions of State law in the case of a State which 
has adopted such provision under a waiver 
under section 209(b) of the Clean Air Act), and 
‘‘(B) the motor vehicle safety provisions of 
sections 30101 through 30169 of title 49, United 
States Code. 
‘‘(f) REGULATIONS.— 
‘‘(1) IN GENERAL.—Except as provided in para-
graph (2), the Secretary shall promulgate such regula-
tions as necessary to carry out the provisions of this 
section. 
‘‘(2) COORDINATION IN PRESCRIPTION OF CER-
TAIN REGULATIONS.—The Secretary of the Treasury,
194 
in coordination with the Secretary of Transportation 
and the Administrator of the Environmental Protec-
tion Agency, shall prescribe such regulations as nec-
essary to determine whether a motor vehicle meets the 
requirements to be eligible for a credit under this sec-
tion. 
‘‘(g) TERMINATION.—This section shall not apply to 
property purchased after December 31, 2014.’’. 
(b) COORDINATION WITH ALTERNATIVE MOTOR VEHI-
CLE CREDIT.—Section 30B(d)(3) is amended by adding at 
the end the following new subparagraph: 
‘‘(D) EXCLUSION OF PLUG-IN VEHICLES.— 
Any vehicle with respect to which a credit is al-
lowable under section 30D (determined without 
regard to subsection (d) thereof) shall not be 
taken into account under this section.’’. 
(c) CREDIT MADE PART
OF GENERAL BUSINESS 
CREDIT.—Section 38(b), as amended by this Act, is amend-
ed by striking ‘‘plus’’ at the end of paragraph (33), by strik-
ing the period at the end of paragraph (34) and inserting 
‘‘plus’’, and by adding at the end the following new para-
graph: 
‘‘(35) the portion of the new qualified plug-in 
electric drive motor vehicle credit to which section 
30D(d)(1) applies.’’.
195 
(d) CONFORMING AMENDMENTS.— 
(1)(A) Section 24(b)(3)(B), as amended by sec-
tion 106, is amended by striking ‘‘and 25D’’ and in-
serting ‘‘25D, and 30D’’. 
(B) Section 25(e)(1)(C)(ii) is amended by insert-
ing ‘‘30D,’’ after ‘‘25D,’’. 
(C) Section 25B(g)(2), as amended by section 
106, is amended by striking ‘‘and 25D’’ and inserting 
‘‘, 25D, and 30D’’. 
(D) Section 26(a)(1), as amended by section 106, 
is amended by striking ‘‘and 25D’’ and inserting 
‘‘25D, and 30D’’. 
(E) Section 1400C(d)(2) is amended by striking 
‘‘and 25D’’ and inserting ‘‘25D, and 30D’’. 
(2) Section 1016(a) is amended by striking 
‘‘and’’ at the end of paragraph (35), by striking the 
period at the end of paragraph (36) and inserting ‘‘, 
and’’, and by adding at the end the following new 
paragraph: 
‘‘(37) 
to 
the 
extent 
provided 
in 
section 
30D(e)(4).’’. 
(3) Section 6501(m) is amended by inserting 
‘‘30D(e)(9),’’ after ‘‘30C(e)(5),’’.
196 
(4) The table of sections for subpart B of part IV 
of subchapter A of chapter 1 is amended by adding 
at the end the following new item: 
‘‘Sec. 30D. New qualified plug-in electric drive motor vehicles.’’. 
(e) EFFECTIVE DATE.—The amendments made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2008. 
(f) APPLICATION OF EGTRRA SUNSET.—The amend-
ment made by subsection (d)(1)(A) shall be subject to title 
IX of the Economic Growth and Tax Relief Reconciliation 
Act of 2001 in the same manner as the provision of such 
Act to which such amendment relates. 
SEC. 206. EXCLUSION FROM HEAVY TRUCK TAX FOR IDLING 
REDUCTION UNITS AND ADVANCED INSULA-
TION. 
(a) IN GENERAL.—Section 4053 is amended by adding 
at the end the following new paragraphs: 
‘‘(9) IDLING REDUCTION DEVICE.—Any device or 
system of devices which— 
‘‘(A) is designed to provide to a vehicle 
those services (such as heat, air conditioning, or 
electricity) that would otherwise require the oper-
ation of the main drive engine while the vehicle 
is temporarily parked or remains stationary 
using one or more devices affixed to a tractor, 
and
197 
‘‘(B) is determined by the Administrator of 
the Environmental Protection Agency, in con-
sultation with the Secretary of Energy and the 
Secretary of Transportation, to reduce idling of 
such vehicle at a motor vehicle rest stop or other 
location where such vehicles are temporarily 
parked or remain stationary. 
‘‘(10) ADVANCED INSULATION.—Any insulation 
that has an R value of not less than R35 per inch.’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to sales or installations after the date 
of the enactment of this Act. 
SEC. 207. ALTERNATIVE FUEL VEHICLE REFUELING PROP-
ERTY CREDIT. 
(a) EXTENSION OF CREDIT.—Paragraph (2) of section 
30C(g) is amended by striking ‘‘December 31, 2009’’ and 
inserting ‘‘December 31, 2010’’. 
(b) INCLUSION OF ELECTRICITY AS A CLEAN-BURNING 
FUEL.—Section 30C(c)(2) is amended by adding at the end 
the following new subparagraph: 
‘‘(C) Electricity.’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to property placed in service after the 
date of the enactment of this Act, in taxable years ending 
after such date.
198 
SEC. 208. CERTAIN INCOME AND GAINS RELATING TO ALCO-
HOL 
FUELS 
AND 
MIXTURES, 
BIODIESEL 
FUELS AND MIXTURES, AND ALTERNATIVE 
FUELS AND MIXTURES TREATED AS QUALI-
FYING INCOME FOR PUBLICLY TRADED PART-
NERSHIPS. 
(a) IN
GENERAL.—Subparagraph (E) of section 
7704(d)(1), as amended by this Act, is amended by striking 
‘‘or industrial source carbon dioxide’’ and inserting ‘‘, in-
dustrial source carbon dioxide, or the transportation or 
storage of any fuel described in subsection (b), (c), (d), or 
(e) of section 6426, or any alcohol fuel defined in section 
6426(b)(4)(A) or any biodiesel fuel as defined in section 
40A(d)(1)’’ after ‘‘timber)’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall take effect on the date of the enactment of this 
Act, in taxable years ending after such date. 
SEC. 209. EXTENSION AND MODIFICATION OF ELECTION TO 
EXPENSE CERTAIN REFINERIES. 
(a) EXTENSION.—Paragraph (1) of section 179C(c) 
(relating to qualified refinery property) is amended— 
(1) by striking ‘‘January 1, 2012’’ in subpara-
graph (B) and inserting ‘‘January 1, 2014’’, and 
(2) by striking ‘‘January 1, 2008’’ each place it 
appears in subparagraph (F) and inserting ‘‘January 
1, 2010’’.
199 
(b) INCLUSION OF FUEL DERIVED FROM SHALE AND 
TAR SANDS.— 
(1) IN GENERAL.—Subsection (d) of section 179C 
is amended by inserting ‘‘, or directly from shale or 
tar sands’’ after ‘‘(as defined in section 45K(c))’’. 
(2) CONFORMING AMENDMENT.—Paragraph (2) 
of section 179C(e) is amended by inserting ‘‘shale, tar 
sands, or’’ before ‘‘qualified fuels’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to property placed in service after the 
date of the enactment of this Act. 
SEC. 210. EXTENSION OF SUSPENSION OF TAXABLE INCOME 
LIMIT ON PERCENTAGE DEPLETION FOR OIL 
AND NATURAL GAS PRODUCED FROM MAR-
GINAL PROPERTIES. 
Subparagraph (H) of section 613A(c)(6) (relating to 
oil and gas produced from marginal properties) is amended 
by striking ‘‘for any taxable year’’ and all that follows and 
inserting ‘‘for any taxable year— 
‘‘(i) beginning after December 31, 
1997, and before January 1, 2008, or 
‘‘(ii) beginning after December 31, 
2008, and before January 1, 2010.’’.
200 
SEC. 211. TRANSPORTATION FRINGE BENEFIT TO BICYCLE 
COMMUTERS. 
(a) IN GENERAL.—Paragraph (1) of section 132(f) is 
amended by adding at the end the following: 
‘‘(D) Any qualified bicycle commuting re-
imbursement.’’. 
(b) LIMITATION ON EXCLUSION.—Paragraph (2) of 
section 132(f) is amended by striking ‘‘and’’ at the end of 
subparagraph (A), by striking the period at the end of sub-
paragraph (B) and inserting ‘‘, and’’, and by adding at 
the end the following new subparagraph: 
‘‘(C) the applicable annual limitation in 
the case of any qualified bicycle commuting re-
imbursement.’’. 
(c) DEFINITIONS.—Paragraph (5) of section 132(f) is 
amended by adding at the end the following: 
‘‘(F) DEFINITIONS
RELATED
TO
BICYCLE 
COMMUTING REIMBURSEMENT.— 
‘‘(i) QUALIFIED
BICYCLE
COMMUTING 
REIMBURSEMENT.—The term ‘qualified bi-
cycle commuting reimbursement’ means, 
with respect to any calendar year, any em-
ployer reimbursement during the 15-month 
period beginning with the first day of such 
calendar year for reasonable expenses in-
curred by the employee during such cal-
201 
endar year for the purchase of a bicycle and 
bicycle improvements, repair, and storage, 
if such bicycle is regularly used for travel 
between the employee’s residence and place 
of employment. 
‘‘(ii) APPLICABLE
ANNUAL
LIMITA-
TION.—The term ‘applicable annual limita-
tion’ means, with respect to any employee 
for any calendar year, the product of $20 
multiplied by the number of qualified bicy-
cle commuting months during such year. 
‘‘(iii) QUALIFIED BICYCLE COMMUTING 
MONTH.—The term ‘qualified bicycle com-
muting month’ means, with respect to any 
employee, any month during which such 
employee— 
‘‘(I) regularly uses the bicycle for 
a substantial portion of the travel be-
tween the employee’s residence and 
place of employment, and 
‘‘(II) does not receive any benefit 
described in subparagraph (A), (B), or 
(C) of paragraph (1).’’. 
(d) CONSTRUCTIVE RECEIPT
OF BENEFIT.—Para-
graph (4) of section 132(f) is amended by inserting ‘‘(other
202 
than a qualified bicycle commuting reimbursement)’’ after 
‘‘qualified transportation fringe’’. 
(e) EFFECTIVE DATE.—The amendments made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2008. 
TITLE III—ENERGY CONSERVA-
TION AND EFFICIENCY PROVI-
SIONS 
SEC. 301. QUALIFIED ENERGY CONSERVATION BONDS. 
(a) IN GENERAL.—Subpart I of part IV of subchapter 
A of chapter 1, as amended by section 107, is amended by 
adding at the end the following new section: 
‘‘SEC. 54D. QUALIFIED ENERGY CONSERVATION BONDS. 
‘‘(a) QUALIFIED ENERGY CONSERVATION BOND.—For 
purposes of this subchapter, the term ‘qualified energy con-
servation bond’ means any bond issued as part of an issue 
if— 
‘‘(1) 100 percent of the available project proceeds 
of such issue are to be used for one or more qualified 
conservation purposes, 
‘‘(2) the bond is issued by a State or local gov-
ernment, and 
‘‘(3) the issuer designates such bond for purposes 
of this section.
203 
‘‘(b) REDUCED CREDIT AMOUNT.—The annual credit 
determined under section 54A(b) with respect to any quali-
fied energy conservation bond shall be 70 percent of the 
amount so determined without regard to this subsection. 
‘‘(c) LIMITATION
ON
AMOUNT
OF
BONDS
DES-
IGNATED.—The maximum aggregate face amount of bonds 
which may be designated under subsection (a) by any issuer 
shall not exceed the limitation amount allocated to such 
issuer under subsection (e). 
‘‘(d) NATIONAL LIMITATION ON AMOUNT OF BONDS 
DESIGNATED.—There is a national qualified energy con-
servation bond limitation of $800,000,000. 
‘‘(e) ALLOCATIONS.— 
‘‘(1) IN
GENERAL.—The limitation applicable 
under subsection (d) shall be allocated by the Sec-
retary among the States in proportion to the popu-
lation of the States. 
‘‘(2) ALLOCATIONS TO LARGEST LOCAL GOVERN-
MENTS.— 
‘‘(A) IN
GENERAL.—In the case of any 
State in which there is a large local government, 
each such local government shall be allocated a 
portion of such State’s allocation which bears the 
same ratio to the State’s allocation (determined 
without regard to this subparagraph) as the pop-
204 
ulation of such large local government bears to 
the population of such State. 
‘‘(B) ALLOCATION OF UNUSED LIMITATION 
TO
STATE.—The amount allocated under this 
subsection to a large local government may be re-
allocated by such local government to the State 
in which such local government is located. 
‘‘(C) LARGE
LOCAL
GOVERNMENT.—For 
purposes of this section, the term ‘large local gov-
ernment’ means any municipality or county if 
such municipality or county has a population of 
100,000 or more. 
‘‘(3) ALLOCATION TO ISSUERS; RESTRICTION ON 
PRIVATE ACTIVITY BONDS.—Any allocation under this 
subsection to a State or large local government shall 
be allocated by such State or large local government 
to issuers within the State in a manner that results 
in not less than 70 percent of the allocation to such 
State or large local government being used to des-
ignate bonds which are not private activity bonds. 
‘‘(f) QUALIFIED CONSERVATION PURPOSE.—For pur-
poses of this section— 
‘‘(1) IN GENERAL.—The term ‘qualified conserva-
tion purpose’ means any of the following:
205 
‘‘(A) Capital expenditures incurred for pur-
poses of— 
‘‘(i) reducing energy consumption in 
publicly-owned buildings by at least 20 per-
cent, 
‘‘(ii) implementing green community 
programs, 
‘‘(iii) rural development involving the 
production of electricity from renewable en-
ergy resources, or 
‘‘(iv) any qualified facility (as deter-
mined under section 45(d) without regard 
to paragraphs (8) and (10) thereof and 
without regard to any placed in service 
date). 
‘‘(B) Expenditures with respect to research 
facilities, and research grants, to support re-
search in— 
‘‘(i) development of cellulosic ethanol 
or other nonfossil fuels, 
‘‘(ii) technologies for the capture and 
sequestration of carbon dioxide produced 
through the use of fossil fuels,
206 
‘‘(iii) increasing the efficiency of exist-
ing technologies for producing nonfossil 
fuels, 
‘‘(iv) automobile battery technologies 
and other technologies to reduce fossil fuel 
consumption in transportation, or 
‘‘(v) technologies to reduce energy use 
in buildings. 
‘‘(C) Mass commuting facilities and related 
facilities that reduce the consumption of energy, 
including expenditures to reduce pollution from 
vehicles used for mass commuting. 
‘‘(D) Demonstration projects designed to 
promote the commercialization of— 
‘‘(i) green building technology, 
‘‘(ii) conversion of agricultural waste 
for use in the production of fuel or other-
wise, 
‘‘(iii) advanced battery manufacturing 
technologies, 
‘‘(iv) technologies to reduce peak use of 
electricity, or 
‘‘(v) technologies for the capture and 
sequestration of carbon dioxide emitted from
207 
combusting fossil fuels in order to produce 
electricity. 
‘‘(E) Public education campaigns to pro-
mote energy efficiency. 
‘‘(2) SPECIAL
RULES
FOR
PRIVATE
ACTIVITY 
BONDS.—For purposes of this section, in the case of 
any private activity bond, the term ‘qualified con-
servation purposes’ shall not include any expenditure 
which is not a capital expenditure. 
‘‘(g) POPULATION.— 
‘‘(1) IN GENERAL.—The population of any State 
or local government shall be determined for purposes 
of this section as provided in section 146(j) for the 
calendar year which includes the date of the enact-
ment of this section. 
‘‘(2) SPECIAL RULE FOR COUNTIES.—In deter-
mining the population of any county for purposes of 
this section, any population of such county which is 
taken into account in determining the population of 
any municipality which is a large local government 
shall not be taken into account in determining the 
population of such county. 
‘‘(h) APPLICATION
TO
INDIAN
TRIBAL
GOVERN-
MENTS.—An Indian tribal government shall be treated for
208 
purposes of this section in the same manner as a large local 
government, except that— 
‘‘(1) an Indian tribal government shall be treat-
ed for purposes of subsection (e) as located within a 
State to the extent of so much of the population of 
such government as resides within such State, and 
‘‘(2) any bond issued by an Indian tribal gov-
ernment shall be treated as a qualified energy con-
servation bond only if issued as part of an issue the 
available project proceeds of which are used for pur-
poses for which such Indian tribal government could 
issue bonds to which section 103(a) applies.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Paragraph (1) of section 54A(d), as amended 
by this Act, is amended to read as follows: 
‘‘(1) QUALIFIED TAX CREDIT BOND.—The term 
‘qualified tax credit bond’ means— 
‘‘(A) a qualified forestry conservation bond, 
‘‘(B) a new clean renewable energy bond, or 
‘‘(C) a qualified energy conservation bond, 
which is part of an issue that meets requirements of 
paragraphs (2), (3), (4), (5), and (6).’’. 
(2) Subparagraph (C) of section 54A(d)(2), as 
amended by this Act, is amended to read as follows:
209 
‘‘(C) QUALIFIED
PURPOSE.—For purposes 
of this paragraph, the term ‘qualified purpose’ 
means— 
‘‘(i) in the case of a qualified forestry 
conservation bond, a purpose specified in 
section 54B(e), 
‘‘(ii) in the case of a new clean renew-
able energy bond, a purpose specified in sec-
tion 54C(a)(1), and 
‘‘(iii) in the case of a qualified energy 
conservation bond, a purpose specified in 
section 54D(a)(1).’’. 
(3) The table of sections for subpart I 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. 54D. Qualified energy conservation bonds.’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to obligations issued after the date of 
the enactment of this Act. 
SEC. 302. CREDIT FOR NONBUSINESS ENERGY PROPERTY. 
(a) EXTENSION
OF
CREDIT.—Section 25C(g) is 
amended by striking ‘‘placed in service after December 31, 
2007’’ and inserting ‘‘placed in service— 
‘‘(1) after December 31, 2007, and before Janu-
ary 1, 2009, or
210 
‘‘(2) after December 31, 2009.’’. 
(b) QUALIFIED BIOMASS FUEL PROPERTY.— 
(1) IN GENERAL.—Section 25C(d)(3) is amend-
ed— 
(A) by striking ‘‘and’’ at the end of sub-
paragraph (D), 
(B) by striking the period at the end of sub-
paragraph (E) and inserting ‘‘, and’’, and 
(C) by adding at the end the following new 
subparagraph: 
‘‘(F) a stove which uses the burning of bio-
mass fuel to heat a dwelling unit located in the 
United States and used as a residence by the 
taxpayer, or to heat water for use in such a 
dwelling unit, and which has a thermal effi-
ciency rating of at least 75 percent.’’. 
(2) BIOMASS FUEL.—Section 25C(d) is amended 
by adding at the end the following new paragraph: 
‘‘(6) BIOMASS FUEL.—The term ‘biomass fuel’ 
means any plant-derived fuel available on a renew-
able or recurring basis, including agricultural crops 
and trees, wood and wood waste and residues (includ-
ing wood pellets), plants (including aquatic plants), 
grasses, residues, and fibers.’’.
211 
(c) MODIFICATION
OF WATER HEATER REQUIRE-
MENTS.—Section 25C(d)(3)(E) is amended by inserting ‘‘or 
a thermal efficiency of at least 90 percent’’ after ‘‘0.80’’. 
(d) COORDINATION WITH CREDIT
FOR QUALIFIED 
GEOTHERMAL HEAT PUMP PROPERTY EXPENDITURES.— 
(1) IN
GENERAL.—Paragraph (3) of section 
25C(d), as amended by subsections (b) and (c), is 
amended by striking subparagraph (C) and by redes-
ignating subparagraphs (D), (E), and (F) as sub-
paragraphs (C), (D), and (E), respectively. 
(2) CONFORMING
AMENDMENT.—Subparagraph 
(C) of section 25C(d)(2) is amended to read as fol-
lows: 
‘‘(C) REQUIREMENTS AND STANDARDS FOR 
AIR
CONDITIONERS
AND
HEAT
PUMPS.—The 
standards and requirements prescribed by the 
Secretary under subparagraph (B) with respect 
to the energy efficiency ratio (EER) for central 
air conditioners and electric heat pumps— 
‘‘(i) shall require measurements to be 
based on published data which is tested by 
manufacturers at 95 degrees Fahrenheit, 
and 
‘‘(ii) may be based on the certified 
data of the Air Conditioning and Refrigera-
212 
tion Institute that are prepared in partner-
ship with the Consortium for Energy Effi-
ciency.’’. 
(e) MODIFICATION OF QUALIFIED ENERGY EFFICIENCY 
IMPROVEMENTS.— 
(1) IN
GENERAL.—Paragraph (1) of section 
25C(c) is amended by inserting ‘‘, or an asphalt roof 
with appropriate cooling granules,’’ before ‘‘which 
meet the Energy Star program requirements’’. 
(2) BUILDING
ENVELOPE
COMPONENT.—Sub-
paragraph (D) of section 25C(c)(2) is amended— 
(A) by inserting ‘‘or asphalt roof’’ after 
‘‘metal roof’’, and 
(B) by inserting ‘‘or cooling granules’’ after 
‘‘pigmented coatings’’. 
(f) EFFECTIVE DATES.— 
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made this section shall 
apply to expenditures made after December 31, 2008. 
(2) MODIFICATION OF QUALIFIED ENERGY EFFI-
CIENCY IMPROVEMENTS.—The amendments made by 
subsection (e) shall apply to property placed in serv-
ice after the date of the enactment of this Act.
213 
SEC. 303. ENERGY EFFICIENT COMMERCIAL BUILDINGS DE-
DUCTION. 
Subsection (h) of section 179D is amended by striking 
‘‘December 31, 2008’’ and inserting ‘‘December 31, 2013’’. 
SEC. 304. NEW ENERGY EFFICIENT HOME CREDIT. 
Subsection (g) of section 45L (relating to termination) 
is amended by striking ‘‘December 31, 2008’’ and inserting 
‘‘December 31, 2009’’. 
SEC. 305. MODIFICATIONS OF ENERGY EFFICIENT APPLI-
ANCE CREDIT FOR APPLIANCES PRODUCED 
AFTER 2007. 
(a) IN GENERAL.—Subsection (b) of section 45M is 
amended to read as follows: 
‘‘(b) APPLICABLE AMOUNT.—For purposes of sub-
section (a)— 
‘‘(1) DISHWASHERS.—The applicable amount 
is— 
‘‘(A) $45 in the case of a dishwasher which 
is manufactured in calendar year 2008 or 2009 
and which uses no more than 324 kilowatt hours 
per year and 5.8 gallons per cycle, and 
‘‘(B) $75 in the case of a dishwasher which 
is manufactured in calendar year 2008, 2009, or 
2010 and which uses no more than 307 kilowatt 
hours per year and 5.0 gallons per cycle (5.5 gal-