H. R. 6—437
(1) Subsection (a) of section 1016, as amended by this 
Act, is amended by striking ‘‘and’’ at the end of paragraph 
(32), by striking the period at the end of paragraph (33) and 
inserting ‘‘, and’’, and by adding at the end the following new 
paragraph: 
‘‘(34) to the extent provided in section 25C(e), in the case 
of amounts with respect to which a credit has been allowed 
under section 25C.’’. 
(2) The table of sections for subpart A of part IV of sub-
chapter A of chapter 1 is amended by inserting after the item 
relating to section 25B the following new item:
‘‘Sec. 25C. Nonbusiness energy property.’’.
(c) EFFECTIVE DATES.—The amendments made by this section 
shall apply to property placed in service after December 31, 2005. 
SEC. 1334. 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. 45M. ENERGY EFFICIENT APPLIANCE CREDIT. 
‘‘(a) GENERAL RULE.— 
‘‘(1) IN GENERAL.—For purposes of section 38, the energy 
efficient appliance credit determined under this section for any 
taxable year is an amount equal to the sum of the credit 
amounts determined under paragraph (2) for each type of quali-
fied energy efficient appliance produced by the taxpayer during 
the calendar year ending with or within the taxable year. 
‘‘(2) CREDIT AMOUNTS.—The credit amount determined for 
any type of qualified energy efficient appliance is— 
‘‘(A) the applicable amount determined under sub-
section (b) with respect to such type, multiplied by 
‘‘(B) the eligible production for such type. 
‘‘(b) APPLICABLE AMOUNT.— 
‘‘(1) IN GENERAL.—For purposes of subsection (a)— 
‘‘(A) DISHWASHERS.—The applicable amount is the 
energy savings amount in the case of a dishwasher which— 
‘‘(i) is manufactured in calendar year 2006 or 2007, 
and 
‘‘(ii) meets the requirements of the Energy Star 
program which are in effect for dishwashers in 2007. 
‘‘(B) CLOTHES
WASHERS.—The applicable amount is 
$100 in the case of a clothes washer which— 
‘‘(i) is manufactured in calendar year 2006 or 2007, 
and 
‘‘(ii) meets the requirements of the Energy Star 
program which are in effect for clothes washers in 
2007. 
‘‘(C) REFRIGERATORS.— 
‘‘(i) 15 PERCENT SAVINGS.—The applicable amount 
is $75 in the case of a refrigerator which— 
‘‘(I) is manufactured in calendar year 2006, 
and 
‘‘(II) consumes at least 15 percent but not more 
than 20 percent less kilowatt hours per year than 
the 2001 energy conservation standards.
H. R. 6—438
‘‘(ii) 20 PERCENT SAVINGS.—The applicable amount 
is $125 in the case of a refrigerator which— 
‘‘(I) is manufactured in calendar year 2006 
or 2007, and 
‘‘(II) consumes at least 20 percent but not more 
than 25 percent less kilowatt hours per year than 
the 2001 energy conservation standards. 
‘‘(iii) 25 PERCENT SAVINGS.—The applicable amount 
is $175 in the case of a refrigerator which— 
‘‘(I) is manufactured in calendar year 2006 
or 2007, and 
‘‘(II) consumes at least 25 percent less kilowatt 
hours per year than the 2001 energy conservation 
standards. 
‘‘(2) ENERGY SAVINGS AMOUNT.—For purposes of paragraph 
(1)(A)— 
‘‘(A) IN GENERAL.—The energy savings amount is the 
lesser of— 
‘‘(i) the product of— 
‘‘(I) $3, and 
‘‘(II) 100 multiplied by the energy savings 
percentage, or 
‘‘(ii) $100. 
‘‘(B) ENERGY SAVINGS PERCENTAGE.—For purposes of 
subparagraph (A), the energy savings percentage is the 
ratio of— 
‘‘(i) the EF required by the Energy Star program 
for dishwashers in 2007 minus the EF required by 
the Energy Star program for dishwashers in 2005, 
to 
‘‘(ii) the EF required by the Energy Star program 
for dishwashers in 2007. 
‘‘(c) ELIGIBLE PRODUCTION.— 
‘‘(1) IN GENERAL.—Except as provided in paragraphs (2), 
the eligible production in a calendar year with respect to each 
type of energy efficient appliance is the excess of— 
‘‘(A) the number of appliances of such type which are 
produced by the taxpayer in the United States during 
such calendar year, over 
‘‘(B) the average number of appliances of such type 
which were produced by the taxpayer (or any predecessor) 
in the United States during the preceding 3-calendar year 
period. 
‘‘(2) SPECIAL
RULE
FOR
REFRIGERATORS.—The eligible 
production in a calendar year with respect to each type of 
refrigerator described in subsection (b)(1)(C) is the excess of— 
‘‘(A) the number of appliances of such type which are 
produced by the taxpayer in the United States during 
such calendar year, over 
‘‘(B) 110 percent of the average number of appliances 
of such type which were produced by the taxpayer (or 
any predecessor) in the United States during the preceding 
3-calendar year period. 
‘‘(d) TYPES OF ENERGY EFFICIENT APPLIANCE.—For purposes 
of this section, the types of energy efficient appliances are— 
‘‘(1) dishwashers described in subsection (b)(1)(A), 
‘‘(2) clothes washers described in subsection (b)(1)(B),
H. R. 6—439
‘‘(3) refrigerators described in subsection (b)(1)(C)(i), 
‘‘(4) refrigerators described in subsection (b)(1)(C)(ii), and 
‘‘(5) refrigerators described in subsection (b)(1)(C)(iii). 
‘‘(e) LIMITATIONS.— 
‘‘(1) AGGREGATE CREDIT AMOUNT ALLOWED.—The aggregate 
amount of credit allowed under subsection (a) with respect 
to a taxpayer for any taxable year shall not exceed $75,000,000 
reduced by the amount of the credit allowed under subsection 
(a) to the taxpayer (or any predecessor) for all prior taxable 
years. 
‘‘(2) AMOUNT ALLOWED FOR 15 PERCENT SAVINGS REFRIG-
ERATORS.—In the case of refrigerators described in subsection 
(b)(1)(C)(i), the aggregate amount of the credit allowed under 
subsection (a) with respect to a taxpayer for any taxable year 
shall not exceed $20,000,000. 
‘‘(3) 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 preceding the taxable year in which the credit 
is determined. 
‘‘(4) GROSS RECEIPTS.—For purposes of this subsection, the 
rules of paragraphs (2) and (3) of section 448(c) shall apply. 
‘‘(f) DEFINITIONS.—For purposes of this section— 
‘‘(1) QUALIFIED ENERGY EFFICIENT APPLIANCE.—The term 
‘qualified energy efficient appliance’ means— 
‘‘(A) any dishwasher described in subsection (b)(1)(A), 
‘‘(B) any clothes washer described in subsection 
(b)(1)(B), and 
‘‘(C) any refrigerator described in subsection (b)(1)(C). 
‘‘(2) DISHWASHER.—The term ‘dishwasher’ means a residen-
tial dishwasher subject to the energy conservation standards 
established by the Department of Energy. 
‘‘(3) CLOTHES WASHER.—The term ‘clothes washer’ means 
a residential model clothes washer, including a residential style 
coin operated washer. 
‘‘(4) REFRIGERATOR.—The term ‘refrigerator’ means a resi-
dential model automatic defrost refrigerator-freezer which has 
an internal volume of at least 16.5 cubic feet. 
‘‘(5) EF.—The term ‘EF’ means the energy factor estab-
lished by the Department of Energy for compliance with the 
Federal energy conservation standards. 
‘‘(6) PRODUCED.—The term ‘produced’ includes manufac-
tured. 
‘‘(7) 2001 ENERGY
CONSERVATION
STANDARD.—The term 
‘2001 energy conservation standard’ means the energy conserva-
tion standards promulgated by the Department of Energy and 
effective July 1, 2001. 
‘‘(g) SPECIAL RULES.—For purposes of this section— 
‘‘(1) IN GENERAL.—Rules similar to the rules of subsections 
(c), (d), and (e) of section 52 shall apply. 
‘‘(2) CONTROLLED GROUP.— 
‘‘(A) IN
GENERAL.—All persons treated as a single 
employer under subsection (a) or (b) of section 52 or sub-
section (m) or (o) of section 414 shall be treated as a 
single producer.