110 HR 2137 IH: Super-Efficient Appliance Incentives
U.S. House of Representatives
2007-05-03
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Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
1.This Act may be cited as the
Super-Efficient Appliance Incentives
and Market Transformation Act of 2007
.
2.Modifications of
energy efficient appliance credit for appliances produced after 2007
(a)Subsection (b) of section 45M of the Internal Revenue
Code of 1986 (relating to applicable amount) is amended to read as
follows:
(b)For purposes of subsection (a)—
(1)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 gallons per cycle for dishwashers designed for greater than 12 place
settings).
(2)The applicable amount is—
(A)$75 in the case of
a residential top-loading clothes washer manufactured in calendar year 2008
which meets or exceeds a 1.72 modified energy factor and does not exceed a 8.0
water consumption factor,
(B)$125 in the case
of a residential top-loading clothes washer manufactured in calendar year 2008
or 2009 which meets or exceeds a 1.8 modified energy factor and does not exceed
a 7.5 water consumption factor,
(C)$150 in the case
of a residential or commercial clothes washer manufactured in calendar year
2008, 2009 or 2010 which meets or exceeds 2.0 modified energy factor and does
not exceed a 6.0 water consumption factor, and
(D)$250 in the case
of a residential or commercial clothes washer manufactured in calendar year
2008, 2009, or 2010 which meets or exceeds 2.2 modified energy factor and does
not exceed a 4.5 water consumption factor.
(3)The
applicable amount is—
(A)$50 in the case of
a refrigerator which is manufactured in calendar year 2008, and consumes at
least 20 percent but not more than 22.9 percent less kilowatt hours per year
than the 2001 energy conservation standards,
(B)$75 in the case of
a refrigerator which is manufactured in calendar year 2008 or 2009, and
consumes at least 23 percent but no more than 24.9 percent less kilowatt hours
per year than the 2001 energy conservation standards,
(C)$100 in the case
of a refrigerator which is manufactured in calendar year 2008, 2009 or 2010,
and consumes at least 25 percent but not more than 29.9 percent less kilowatt
hours per year than the 2001 energy conservation standards, and
(D)$200 in the case of
a refrigerator manufactured in calendar year 2008, 2009 or 2010 and which
consumes at least 30 percent less energy than the 2001 energy conservation
standards.
(4)The
applicable amount is—
(A)$15 in the case of
a dehumidifier manufactured in calendar year 2008 that has a capacity less than
or equal to 45 pints per day and is 7.5 percent more efficient than the
applicable Department of Energy energy conservation standard effective October
2012, and
(B)$25 in the case of
a dehumidifier manufactured in calendar year 2008 that has a capacity greater
than 45 pints per day and is 7.5 percent more efficient than the applicable
Department of Energy energy conservation standard effective October
2012.
.
(b)
(1)Similar treatment
for all appliancesSubsection (c) of section 45M of such Code
(relating to eligible production) is amended—
(A)by striking
paragraph (2),
(B)by striking
(1) In
general
and all that follows through the
eligible
and inserting The eligible
, and
(C)by moving the text
of such subsection in line with the subsection heading and redesignating
subparagraphs (A) and (B) as paragraphs (1) and (2), respectively.
(2)Modification of
base periodParagraph (2) of section 45M(c) of such Code, as
amended by paragraph (1) of this section, is amended by striking
3-calendar year
and inserting 2-calendar
year
.
(c)Types of energy
efficient appliancesSubsection (d) of section 45M of such Code
(defining types of energy efficient appliances) is amended to read as
follows:
(d)Types of energy
efficient applianceFor
purposes of this section, the types of energy efficient appliances are—
(1)dishwashers
described in subsection (b)(1),
(2)clothes washers
described in subsection (b)(2),
(3)refrigerators
described in subsection (b)(3), and
(4)dehumidifiers
described in subsection
(b)(4).
.
(d)Aggregate credit
amount allowed
(1)Paragraph (1) of section 45M(e) of such Code (relating to
aggregate credit amount allowed) is amended to read as follows:
(1)Aggregate credit
amount allowedThe aggregate
amount of credit allowed under subsection (a) with respect to a taxpayer for
any taxable year shall not exceed $100,000,000 reduced by the amount of the
credit allowed under subsection (a) to the taxpayer (or any predecessor) for
all prior taxable years beginning after December 31,
2007.
.
(2)Exception for
certain refrigerator and clothes washersParagraph (2) of section
45M(e) of such Code is amended to read as follows:
(2)Amount allowed
for certain refrigerators and clothes washersRefrigerators described in subsection
(b)(3)(D) and clothes washers described in subsection (b)(2)(D) shall not be
taken into account under paragraph
(1).
.
(e)Qualified energy
efficient appliances
(1)Paragraph (1) of section 45M(f) of such Code (defining
qualified energy efficient appliance) is amended to read as follows:
(1)Qualified energy
efficient applianceThe term
qualified energy efficient appliance means—
(A)any dishwasher described in subsection
(b)(1),
(B)any clothes washer
described in subsection (b)(2),
(C)any refrigerator
described in subsection (b)(3), and
(D)any dehumidifier
described in subsection
(b)(4).
.
(2)Section 45M(f)(3) of such Code (defining clothes washer)
is amended by inserting commercial
before
residential
the second place it appears.
(3)Top-loading
clothes washerSubsection (f) of section 45M of such Code
(relating to definitions) is amended by redesignating paragraphs (4), (5), (6),
and (7) as paragraphs (5), (6), (7), and (8), respectively, and by inserting
after paragraph (3) the following new paragraph:
(4)Top-loading
clothes washerThe term
‘top-loading clothes washer’ means a clothes washer which has the
clothes container compartment access located on the top of the machine and
which operates on a vertical
axis.
.
(4)Subsection
(f) of section 45M of such Code, as amended by paragraph (3), is amended by
redesignating paragraphs (6), (7), and (8) as paragraphs (7), (8) and (9),
respectively, and by inserting after paragraph (5) the following new
paragraph:
(6)The term dehumidifier means a
self-contained, electrically operated, and mechanically refrigerated encased
assembly consisting of—
(A)a refrigerated
surface that condenses moisture from the atmosphere,
(B)a refrigerating
system, including an electric motor,
(C)an air-circulating
fan, and
(D)means for
collecting or disposing of
condensate.
.
(5)Replacement of
energy factorSection 45M(f)(7) of such Code, as amended by
paragraph (4), is amended to read as follows:
(7)The term
modified energy factor means the modified energy factor
established by the Department of Energy for compliance with the Federal energy
conservation
standard.
.
(6)Gallons per
cycle; water consumption factorSection 45M(f) of such Code
(relating to definitions) is amended by adding at the end the following:
(10)The term gallons
per cycle means, with respect to a dishwasher, the amount of water,
expressed in gallons, required to complete a normal cycle of a
dishwasher.
(11)The term
water consumption factor means, with respect to a clothes washer,
the quotient of the total weighted per-cycle water consumption divided by the
cubic foot (or liter) capacity of the clothes
washer.
.
(f)The amendments made by
this section shall apply to appliances produced after December 31, 2007.