I 
111TH CONGRESS 
2D SESSION 
H. R. 5518 
To amend the Internal Revenue Code of 1986 to allow the energy investment 
tax credit and the credit for residential energy efficient property with 
respect to natural gas heat pumps. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 10, 2010 
Ms. TITUS (for herself, Mr. HELLER, Mr. FRANKS of Arizona, Ms. GIFFORDS, 
and Ms. BERKLEY) 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 allow the 
energy investment tax credit and the credit for residen-
tial energy efficient property with respect to natural gas 
heat pumps. 
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 ‘‘Energy Efficient Heat 
Pump Tax Parity Act of 2010’’. 
SEC. 2. ENERGY CREDIT FOR NATURAL GAS HEAT PUMPS. 
(a) IN GENERAL.—Subparagraph (A) of section 
48(a)(3) of the Internal Revenue Code of 1986 is amended 
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by striking ‘‘or’’ at the end of clause (vi), by inserting 
‘‘or’’ at the end of clause (vii), and by adding at the end 
the following new clause: 
‘‘(viii) equipment which uses natural 
gas to heat and cool a structure, but only 
with respect to periods ending before Janu-
ary 1, 2017,’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to periods after the date of the 
enactment of this Act, in taxable years ending after such 
date, under rules similar to the rules of section 48(m) of 
the Internal Revenue Code of 1986 (as in effect on the 
day before the date of the enactment of the Revenue Rec-
onciliation Act of 1990). 
SEC. 3. CREDIT FOR RESIDENTIAL ENERGY EFFICIENT 
PROPERTY. 
(a) IN GENERAL.—Subsection (a) of section 25D of 
the Internal Revenue Code of 1986 is amended by striking 
‘‘and’’ at the end of paragraph (4), by striking the period 
at the end of paragraph (5) and inserting ‘‘, and’’, and 
by adding at the end the following new paragraph: 
‘‘(6) 30 percent of the qualified natural gas 
heat pump property expenditures made by the tax-
payer during such year.’’. 
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(b) QUALIFIED NATURAL GAS HEAT PUMP PROP-
ERTY EXPENDITURES.—Subsection (d) of section 25D of 
such Code is amended by adding at the end the following 
new paragraph: 
‘‘(5) QUALIFIED
NATURAL
GAS
HEAT
PUMP 
PROPERTY EXPENDITURES.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
natural gas heat pump property expenditure’ 
means an expenditure for qualified natural gas 
heat pump property installed on or in connec-
tion with a dwelling unit located in the United 
States and used as a residence by the taxpayer. 
‘‘(B) QUALIFIED
NATURAL
GAS
HEAT 
PUMP PROPERTY.—The term ‘qualified natural 
gas heat pump property’ means any equipment 
which— 
‘‘(i) uses natural gas as an energy 
source to heat and cool a dwelling unit re-
ferred to in subparagraph (A), and 
‘‘(ii) has a coefficient of performance 
in heating of at least 1.4 at 47 degrees 
Fahrenheit and a coefficient of perform-
ance in cooling of at least 1.2 at 95 de-
grees Fahrenheit.’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2010. 
Æ 
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