Source: http://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section25C&num=0&edition=prelim
Timestamp: 2019-04-25 21:47:13+00:00

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(2) the amount of the residential energy property expenditures paid or incurred by the taxpayer during such taxable year.
The credit allowed under this section with respect to any taxpayer for any taxable year shall not exceed the excess (if any) of $500 over the aggregate credits allowed under this section with respect to such taxpayer for all prior taxable years ending after December 31, 2005.
In the case of amounts paid or incurred for components described in subsection (c)(3)(B) by any taxpayer for any taxable year, 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 allowed under this section with respect to such amounts for all prior taxable years ending after December 31, 2005.
(C) $300 for any item of energy-efficient building property.
(C) such component reasonably can be expected to remain in use for at least 5 years.
(C) the prescriptive criteria for such component established by the 2009 International Energy Conservation Code, as such Code (including supplements) is in effect on the date of the enactment of the American Recovery and Reinvestment Tax Act of 2009, in the case of any other component.
(D) any metal roof or asphalt roof installed on a dwelling unit, but only if such roof has appropriate pigmented coatings or cooling granules which are specifically and primarily designed to reduce the heat gain of such dwelling unit.
The term "dwelling unit" includes a manufactured home which conforms to Federal Manufactured Home Construction and Safety Standards (part 3280 of title 24, Code of Federal Regulations).
(B) originally placed in service by the taxpayer.
Such term includes expenditures for labor costs properly allocable to the onsite preparation, assembly, or original installation of the property.
(iii) an advanced main air circulating fan.
(ii) are in effect at the time of the acquisition of the property, or at the time of the completion of the construction, reconstruction, or erection of the property, as the case may be.
(ii) may be based on the certified data of the Air Conditioning and Refrigeration Institute that are prepared in partnership with the Consortium for Energy Efficiency.
(E) a stove which uses the burning of biomass 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 efficiency rating of at least 75 percent.
The term "qualified natural gas, propane, or oil furnace or hot water boiler" means a natural gas, propane, or oil furnace or hot water boiler which achieves an annual fuel utilization efficiency rate of not less than 95.
The term "advanced main air circulating fan" means a fan used in a natural gas, propane, or oil furnace and which has an annual electricity use of no more than 2 percent of the total annual energy use of the furnace (as determined in the standard Department of Energy test procedures).
The term "biomass fuel" means any plant-derived fuel available on a renewable or recurring basis, including agricultural crops and trees, wood and wood waste and residues (including wood pellets), plants (including aquatic plants), grasses, residues, and fibers.
Rules similar to the rules under paragraphs (4), (5), (6), (7), and (8) of section 25D(e) shall apply.
Any expenditure otherwise qualifying as an expenditure under this section shall not be treated as failing to so qualify merely because such expenditure was made with respect to two or more dwelling units.
In the case of any expenditure described in subparagraph (A), the amount of the credit allowable under subsection (a) shall (subject to paragraph (1)) be computed separately with respect to the amount of the expenditure made for each dwelling unit.
For purposes of determining the amount of expenditures made by any individual with respect to any property, there shall not be taken into account expenditures which are made from subsidized energy financing (as defined in section 48(a)(4)(C)).
(2) after December 31, 2017.
The date of the enactment of the American Recovery and Reinvestment Tax Act of 2009, referred to in subsec. (c)(2)(C), is the date of enactment of title I of div. B of Pub. L. 111–5, which was approved Feb. 17, 2009.
2018-Subsec. (b)(2). Pub. L. 115–141, §401(a)(4), substituted "subsection (c)(3)(B)" for "subsection (c)(2)(B)".
Subsec. (d)(3)(B). Pub. L. 115–141, §401(a)(5)(A), substituted comma for period at end.
Subsec. (d)(3)(D). Pub. L. 115–141, §401(a)(5)(B), substituted ", and" for period at end.
Subsec. (g)(2). Pub. L. 115–141, §401(a)(6), substituted "2017." for "2017.."
Pub. L. 115–123 substituted "December 31, 2017" for "December 31, 2016".
2015-Subsec. (c)(1). Pub. L. 114–113, §181(b)(1), struck out "which meets the prescriptive criteria for such component established by the 2009 International Energy Conservation Code, as such Code (including supplements) is in effect on the date of the enactment of the American Recovery and Reinvestment Tax Act of 2009 (or, in the case of an exterior window, a skylight, an exterior door, a metal roof with appropriate pigmented coatings, or an asphalt roof with appropriate cooling granules, which meet the Energy Star program requirements)" after "envelope component" in introductory provisions.
Subsec. (c)(2) to (4). Pub. L. 114–113, §181(b)(2), added par. (2) and redesignated former pars. (2) and (3) as (3) and (4), respectively.
Subsec. (g)(2). Pub. L. 114–113, §181(a), substituted "December 31, 2016" for "December 31, 2014".
2014-Subsec. (g)(2). Pub. L. 113–295 substituted "December 31, 2014" for "December 31, 2013".
2013-Subsec. (g)(2). Pub. L. 112–240 substituted "December 31, 2013" for "December 31, 2011".
"(b) Limitation.-The aggregate amount of the credits allowed under this section for taxable years beginning in 2009 and 2010 with respect to any taxpayer shall not exceed $1,500."
Subsec. (c)(1). Pub. L. 111–312, §710(b)(2)(D)(ii), inserted "an exterior window, a skylight, an exterior door," after "in the case of" in introductory provisions.
Pub. L. 111–312, §710(b)(2)(A), in introductory provisions, substituted "2009 International Energy Conservation Code, as such Code (including supplements) is in effect on the date of the enactment of the American Recovery and Reinvestment Tax Act of 2009" for "2000 International Energy Conservation Code, as such Code (including supplements) is in effect on the date of the enactment of this section".
Subsec. (c)(2)(A). Pub. L. 111–312, §710(b)(2)(E), struck out "and meets the prescriptive criteria for such material or system established by the 2009 International Energy Conservation Code, as such Code (including supplements) is in effect on the date of the enactment of the American Recovery and Reinvestment Tax Act of 2009" after "on such dwelling unit".
Subsec. (c)(4). Pub. L. 111–312, §710(b)(2)(D)(i), struck out par. (4). Text read as follows: "Such term shall not include any component described in subparagraph (B) or (C) of paragraph (2) unless such component is equal to or below a U factor of 0.30 and SHGC of 0.30."
Subsec. (d)(2)(A)(ii). Pub. L. 111–312, §710(b)(2)(C)(ii), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: "any qualified natural gas furnace, qualified propane furnace, qualified oil furnace, qualified natural gas hot water boiler, qualified propane hot water boiler, or qualified oil hot water boiler, or".
Subsec. (d)(3)(E). Pub. L. 111–312, §710(b)(2)(B), struck out ", as measured using a lower heating value" after "75 percent".
Subsec. (d)(4). Pub. L. 111–312, §710(b)(2)(C)(i), amended par. (4) generally. Prior to amendment, par. (4) defined the terms "qualified natural gas furnace", "qualified natural gas hot water boiler", "qualified propane furnace", "qualified propane hot water boiler", "qualified oil furnace", and "qualified oil hot water boiler".
Subsec. (e)(3). Pub. L. 111–312, §710(b)(3), added par. (3).
Subsec. (g)(2). Pub. L. 111–312, §710(a), substituted "2011" for "2010".
2009-Subsecs. (a), (b). Pub. L. 111–5, §1121(a), added subsecs. (a) and (b) and struck out former subsecs. (a) and (b) which related to credit equal to the sum of 10 percent of the amount paid for qualified energy efficiency improvements and the amount of energy property expenditures and provided limits on credits and expenditures.
Subsec. (c)(2)(A). Pub. L. 111–5, §1121(d)(2), inserted "and meets the prescriptive criteria for such material or system established by the 2009 International Energy Conservation Code, as such Code (including supplements) is in effect on the date of the enactment of the American Recovery and Reinvestment Tax Act of 2009" after "such dwelling unit".
Subsec. (c)(4). Pub. L. 111–5, §1121(d)(1), added par. (4).
Subsec. (d)(2)(A)(ii). Pub. L. 111–5, §1121(c)(2), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: "a qualified natural gas, propane, or oil furnace or hot water boiler, or".
Subsec. (d)(3)(B). Pub. L. 111–5, §1121(b)(1), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: "an electric heat pump which has a heating seasonal performance factor (HSPF) of at least 9, a seasonal energy efficiency ratio (SEER) of at least 15, and an energy efficiency ratio (EER) of at least 13,".
Subsec. (d)(3)(C). Pub. L. 111–5, §1121(b)(2), substituted "2009" for "2006".
Subsec. (d)(3)(D). Pub. L. 111–5, §1121(b)(3), amended subpar. (D) generally. Prior to amendment, subpar. (D) read as follows: "a natural gas, propane, or oil water heater which has an energy factor of at least 0.80 or a thermal efficiency of at least 90 percent, and".
Subsec. (d)(3)(E). Pub. L. 111–5, §1121(b)(4), inserted ", as measured using a lower heating value" after "75 percent".
Subsec. (d)(4). Pub. L. 111–5, §1121(c)(1), amended par. (4) generally. Prior to amendment, text read as follows: "The term 'qualified natural gas, propane, or oil furnace or hot water boiler' means a natural gas, propane, or oil furnace or hot water boiler which achieves an annual fuel utilization efficiency rate of not less than 95."
Subsec. (e)(1). Pub. L. 111–5, §1103(b)(2)(A), substituted "and (8)" for "(8), and (9)".
Subsec. (g)(2). Pub. L. 111–5, §1121(e), substituted "December 31, 2010" for "December 31, 2009".
2008-Subsec. (c)(1). Pub. L. 110–343, §302(e)(1), in introductory provisions, inserted ", or an asphalt roof with appropriate cooling granules," before "which meet the Energy Star program requirements".
Subsec. (c)(2)(D). Pub. L. 110–343, §302(e)(2), inserted "or asphalt roof" after "metal roof" and "or cooling granules" after "pigmented coatings".
Subsec. (d)(2)(C). Pub. L. 110–343, §302(d)(2), amended heading and text of subpar. (C) generally. Prior to amendment, subpar. (C) related to requirements for standards for central air conditioners, electric heat pumps, and geothermal heat pumps.
"(iii) in the case of a direct expansion (DX) product, has an energy efficiency ratio (EER) of at least 15 and a heating coefficient of performance (COP) of at least 3.5,".
Subsec. (d)(3)(E). Pub. L. 110–343, §302(d)(1), redesignated subpar. (F) as (E). Former subpar. (E) redesignated (D).
Pub. L. 110–343, §302(c), inserted "or a thermal efficiency of at least 90 percent" after "0.80".
Subsec. (d)(3)(F). Pub. L. 110–343, §302(d)(1), redesignated subpar. (F) as (E).
Pub. L. 110–343, §302(b)(1), added subpar. (F).
Subsec. (d)(6). Pub. L. 110–343, §302(b)(2), added par. (6).
Subsec. (g). Pub. L. 110–343, §302(a), substituted "placed in service-" for "placed in service after December 31, 2007" and added pars. (1) and (2).
2007-Subsec. (c)(3). Pub. L. 110–172 substituted "part 3280" for "section 3280".
2005-Subsec. (b)(2). Pub. L. 109–135 substituted "subsection (c)(2)(B)" for "subsection (c)(3)(B)".
Pub. L. 115–123, div. D, title I, §40401(b), Feb. 9, 2018, 132 Stat. 148 , provided that: "The amendment made by this section [amending this section] shall apply to property placed in service after December 31, 2016."
"(1) Extension.-The amendment made by subsection (a) [amending this section] shall apply to property placed in service after December 31, 2014.
"(2) Modification.-The amendments made by subsection (b) [amending this section] shall apply to property placed in service after December 31, 2015."
Pub. L. 113–295, div. A, title I, §151(b), Dec. 19, 2014, 128 Stat. 4021 , provided that: "The amendment made by this section [amending this section] shall apply to property placed in service after December 31, 2013."
Pub. L. 112–240, title IV, §401(b), Jan. 2, 2013, 126 Stat. 2337 , provided that: "The amendment made by this section [amending this section] shall apply to property placed in service after December 31, 2011."
Pub. L. 111–312, title VII, §710(c), Dec. 17, 2010, 124 Stat. 3315 , provided that: "The amendments made by this section [amending this section] shall apply to property placed in service after December 31, 2010."
"(1) In general.-Except as provided in paragraph (2), the amendment made by this section [amending this section and sections 25D and 48 to 48B of this title] shall apply to periods after December 31, 2008, 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 Reconciliation Act of 1990 [Nov. 5, 1990]).
"(2) Conforming amendments.-The amendments made by subparagraphs (A) and (B) of subsection (b)(2) [amending this section and section 25D of this title] shall apply to taxable years beginning after December 31, 2008."
"(1) In general.-Except as provided in paragraph (2), the amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2008.
"(2) Efficiency standards.-The amendments made by paragraphs (1), (2), and (3) of subsection (b) and subsections (c) and (d) shall apply to property placed in service after the date of the enactment of this Act [Feb. 17, 2009]."
"(1) In general.-Except as provided in paragraph (2), the amendments made [by] this section [amending this section] shall apply to expenditures made after December 31, 2008.
"(2) Modification of qualified energy efficiency improvements.-The amendments made by subsection (e) [amending this section] shall apply to property placed in service after the date of the enactment of this Act [Oct. 3, 2008]."
Pub. L. 109–58, title XIII, §1333(c), Aug. 8, 2005, 119 Stat. 1030 , provided that: "The amendments made by this section [enacting this section and amending section 1016 of this title] shall apply to property placed in service after December 31, 2005."

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