26 U.S.C. 25C: Energy efficient home improvement credit

2022

• Pub. L. 117–169, §13301(h)(1), substituted "Energy efficient home improvement credit" for "Nonbusiness energy property" in section catchline. Law text
• Pub. L. 117–169, §13301(b), amended subsec. (a) generally. Prior to amendment, text read as follows: "In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of— Law text · (a)
• Pub. L. 117–169, §13301(f)(1), added par. (3). Law text · (a)
• Pub. L. 117–169, §13301(c), amended subsec. (b) generally. Prior to amendment, text read as follows: Law text · (b)
• Pub. L. 117–169, §13301(f)(2), added par. (6). Law text · (b)
• Pub. L. 117–169, §13301(d)(1), substituted "meets—" and subpars. (A) to (C) for "meets—" and former subpars. (A) to (C) which read as follows: Law text · (c)
• Pub. L. 117–169, §13301(d)(3), inserted ", including air sealing material or system," after "material or system". Law text · (c)
• Pub. L. 117–169, §13301(d)(2), struck out subpar. (D) which read as follows: "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… Law text · (c)
• Pub. L. 117–169, §13301(e), amended subsec. (d) generally. Prior to amendment, subsec. (d) related to residential energy property expenditures and defined the terms "residential energy property expenditures", "qualified energy property" and applicable standards, "energy-efficient build… Law text · (d)
• Pub. L. 117–169, §13704(b)(1), added subpar. (C). Law text · (d)
• Pub. L. 117–169, §13301(f)(3)(A), added subsec. (e) and redesignated former subsecs. (e) and (f) as (f) and (g), respectively. Former subsec. (g) redesignated (h). Law text · (e), (f), (g)
• Pub. L. 117–169, §13301(a), substituted "December 31, 2032" for "December 31, 2021". Law text · (g)
• Pub. L. 117–169, §13301(g)(1), added subsec. (h). Former subsec. (h) redesignated (i). Law text · (h)
• Pub. L. 117–169, §13301(f)(3)(A), redesignated subsec. (g) as (h). Law text · (h)
• Pub. L. 117–169, §13301(g)(1), redesignated subsec. (h) as (i). Law text · (i)

2020

• Pub. L. 116–260, §148(b)(3)(A), struck out subpar. (E) which read as follows: "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 … (Consolidated Appropriations Act, 2021) Law text · (d)
• Pub. L. 116–260, §148(b)(3)(B), struck out par. (6). Text read as follows: "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 (in… (Consolidated Appropriations Act, 2021) Law text · (d)
• Pub. L. 116–260, §141(a), substituted "December 31, 2021" for "December 31, 2020". (Consolidated Appropriations Act, 2021) Law text · (g)

2019

• Pub. L. 116–94, §123(b)(1), substituted "a Uniform Energy Factor of at least 2.2" for "an energy factor of at least 2.0". (Further Consolidated Appropriations Act, 2020) Law text · (d)
• Pub. L. 116–94, §123(b)(2), substituted "a Uniform Energy Factor" for "an energy factor". (Further Consolidated Appropriations Act, 2020) Law text · (d)
• Pub. L. 116–94, §123(a), substituted "December 31, 2020" for "December 31, 2017". (Further Consolidated Appropriations Act, 2020) Law text · (g)

2018

• Pub. L. 115–141, §401(a)(4), substituted "subsection (c)(3)(B)" for "subsection (c)(2)(B)". (Consolidated Appropriations Act, 2018) Law text · (b)
• Pub. L. 115–141, §401(a)(5)(A), substituted comma for period at end. (Consolidated Appropriations Act, 2018) Law text · (d)
• Pub. L. 115–141, §401(a)(5)(B), substituted ", and" for period at end. (Consolidated Appropriations Act, 2018) Law text · (d)
• Pub. L. 115–141, §401(a)(6), substituted "2017." for "2017.." (Consolidated Appropriations Act, 2018) Law text · (g)
• Pub. L. 115–123 substituted "December 31, 2017" for "December 31, 2016". (Bipartisan Budget Act of 2018) Law text · (g)

2015

• 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 … (Consolidated Appropriations Act, 2016) Law text · (c)
• Pub. L. 114–113, §181(b)(2), added par. (2) and redesignated former pars. (2) and (3) as (3) and (4), respectively. (Consolidated Appropriations Act, 2016) Law text · (c)
• Pub. L. 114–113, §181(a), substituted "December 31, 2016" for "December 31, 2014". (Consolidated Appropriations Act, 2016) Law text · (g)

2014

• Pub. L. 113–295 substituted "December 31, 2014" for "December 31, 2013". Law text · (g)

2013

• Pub. L. 112–240 substituted "December 31, 2013" for "December 31, 2011". (American Taxpayer Relief Act of 2012) Law text · (g)

2010

• Pub. L. 111–312, §710(b)(1), amended subsecs. (a) and (b) generally. Prior to amendment, subsecs. (a) and (b) read as follows: (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (a), (b)
• 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. (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (c)
• 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… (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (c)
• 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 … (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (c)
• 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." (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (c)
• 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 q… (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (d)
• Pub. L. 111–312, §710(b)(2)(B), struck out ", as measured using a lower heating value" after "75 percent". (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (d)
• 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 "q… (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (d)
• Pub. L. 111–312, §710(b)(3), added par. (3). (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (e)
• Pub. L. 111–312, §710(a), substituted "2011" for "2010". (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (g)

2009

• 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… (American Recovery and Reinvestment Act of 2009) Law text · (a), (b)
• 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 Reinve… (American Recovery and Reinvestment Act of 2009) Law text · (c)
• Pub. L. 111–5, §1121(d)(1), added par. (4). (American Recovery and Reinvestment Act of 2009) Law text · (c)
• 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". (American Recovery and Reinvestment Act of 2009) Law text · (d)
• 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 efficie… (American Recovery and Reinvestment Act of 2009) Law text · (d)
• Pub. L. 111–5, §1121(b)(2), substituted "2009" for "2006". (American Recovery and Reinvestment Act of 2009) Law text · (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". (American Recovery and Reinvestment Act of 2009) Law text · (d)
• Pub. L. 111–5, §1121(b)(4), inserted ", as measured using a lower heating value" after "75 percent". (American Recovery and Reinvestment Act of 2009) Law text · (d)
• 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… (American Recovery and Reinvestment Act of 2009) Law text · (d)
• Pub. L. 111–5, §1103(b)(2)(A), substituted "and (8)" for "(8), and (9)". (American Recovery and Reinvestment Act of 2009) Law text · (e)
• Pub. L. 111–5, §1121(e), substituted "December 31, 2010" for "December 31, 2009". (American Recovery and Reinvestment Act of 2009) Law text · (g)

2008

• 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". (Emergency Economic Stabilization Act of 2008) Law text · (c)
• Pub. L. 110–343, §302(e)(2), inserted "or asphalt roof" after "metal roof" and "or cooling granules" after "pigmented coatings". (Emergency Economic Stabilization Act of 2008) Law text · (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. (Emergency Economic Stabilization Act of 2008) Law text · (d)
• Pub. L. 110–343, §302(d)(1), redesignated subpars. (D) and (E) as (C) and (D), respectively, and struck out former subpar. (C) which read as follows: "a geothermal heat pump which— (Emergency Economic Stabilization Act of 2008) Law text · (d), (D)
• Pub. L. 110–343, §302(d)(1), redesignated subpar. (F) as (E). Former subpar. (E) redesignated (D). (Emergency Economic Stabilization Act of 2008) Law text · (d)
• Pub. L. 110–343, §302(c), inserted "or a thermal efficiency of at least 90 percent" after "0.80". (Emergency Economic Stabilization Act of 2008) Law text · (d)
• Pub. L. 110–343, §302(d)(1), redesignated subpar. (F) as (E). (Emergency Economic Stabilization Act of 2008) Law text · (d)
• Pub. L. 110–343, §302(b)(1), added subpar. (F). (Emergency Economic Stabilization Act of 2008) Law text · (d)
• Pub. L. 110–343, §302(b)(2), added par. (6). (Emergency Economic Stabilization Act of 2008) Law text · (d)
• Pub. L. 110–343, §302(a), substituted "placed in service—" for "placed in service after December 31, 2007" and added pars. (1) and (2). (Emergency Economic Stabilization Act of 2008) Law text · (g)

2007

• Pub. L. 110–172 substituted "part 3280" for "section 3280". (Tax Technical Corrections Act of 2007) Law text · (c)

2005

• Pub. L. 109–135 substituted "subsection (c)(2)(B)" for "subsection (c)(3)(B)". (Gulf Opportunity Zone Act of 2005) Law text · (b)