1.Short title; amendment of
1986 Code; table of contents
(a)This Act may be cited
as the Expanding Building Efficiency
Incentives Act of 2009
.
(b)Except as otherwise
expressly provided, whenever in this Act an amendment or repeal is expressed in
terms of an amendment to, or repeal of, a section or other provision, the
reference shall be considered to be made to a section or other provision of the
Internal Revenue Code of 1986.
(c)The table of contents for this Act is as follows:
Sec. 1. Short title; amendment of 1986 Code; table of
contents.
Sec. 2. Increase in, and extension of, new energy efficient
home credit.
Sec. 3. Modification of deduction for energy efficient
commercial buildings.
Sec. 4. Nonbusiness energy property.
Sec. 5. Energy ratings of non-business property.
Sec. 6. Credit for home performance auditor
certifications.
2.Increase in, and
extension of, new energy efficient home credit
(a)New tier; credit
amount for new tier
(1)Subsection (c) of section 45L is amended to read as
follows:
(c)Energy savings
requirements
(1)A dwelling unit meets the energy saving requirements of
this subsection if such unit is—
(A)described in
paragraph (2),
(B)described in
paragraph (3),
(C)a manufactured
home described in paragraph (4), or
(D)a manufactured
home described in paragraph (5).
(2)Dwelling unit
described in paragraph (2)A dwelling unit is described in this
paragraph if such unit is certified—
(A)to have a level of
annual heating and cooling energy consumption which is at least 50 percent
below the annual level of heating and cooling energy consumption of a
comparable dwelling unit—
(i)which is
constructed in accordance with the standards of chapter 4 of the 2003
International Energy Conservation Code, as such Code (including supplements) is
in effect on the date of the enactment of the Energy Tax Incentives Act of
2005, and
(ii)for which the
heating and cooling equipment efficiencies correspond to the minimum allowed
under the regulations established by the Department of Energy pursuant to the
National Appliance Energy Conservation Act of 1987 and in effect at the time of
completion of construction, and
(B)to have building
envelope component improvements account for at least 1/5
of such 50 percent.
The
Secretary, in consultation with the Secretary of Energy shall provide by
regulation for the application of this paragraph in the case of a dwelling unit
in a multifamily building that is more than 3 stories above grade, or in any
other building that is not within the scope of such chapter 4. If, upon the
acquisition of such unit by any person described in subsection
(a)(1)(A)(ii)(I), the amount of the credit allowed under this section with
respect to such unit shall be disclosed to such person.(3)Dwelling unit
described in paragraph (3)A dwelling unit is described in this
paragraph if such unit is certified—
(A)to have a level of
annual total energy consumption (including heating, cooling, water heating,
lighting, and appliance energy use) which is at least 50 percent below the
annual level of total energy consumption of a comparable dwelling unit which is
constructed in accordance with the 2004 Supplement of the 2003 International
Energy Conservation Code, and
(B)to have building
envelope component improvements account for at least 1/5
of such 50 percent.
(4)Manufactured
home described in paragraph (4)A manufactured home is described
in this paragraph if such manufactured home conforms to Federal Manufactured
Home Construction and Safety Standards (part 3280 of title 24, Code of Federal
Regulations) and meets the requirements of a dwelling unit described in
paragraph (2).
(5)Manufactured
home described in paragraph (5)A manufactured home is described
in this paragraph if such manufactured home conforms to Federal Manufactured
Home Construction and Safety Standards (part 3280 of title 24, Code of Federal
Regulations) and—
(A)meets the
requirements of—
(i)a dwelling unit
described in paragraph (2), applied by substituting 30 percent
for 50 percent
both places it appears therein and by
substituting 1/3
for
1/5
in subparagraph (B) thereof, or
(ii)a dwelling unit
described in paragraph (3),
(B)meets the
requirements established by the Administrator of the Environmental Protection
Agency under the Energy Star Labeled Homes program as in effect on the date of
the enactment of the Expanding Building
Efficiency Incentives Act of 2009, or
(C)meets the requirements under the Energy
Star Labeled Homes program established after the date of the enactment of the
Expanding Building Efficiency Incentives Act
of
2009.
.
(2)Credit amount
for new tierParagraph (2) of section 45L(a) is amended to read
as follows:
(2)For purposes of paragraph (1), the applicable amount is an
amount equal to—
(A)in the case of a
dwelling unit described in paragraph (2) or (4) of subsection (c),
$2,000,
(B)in the case of a
dwelling unit described in paragraph (3) of subsection (c), $5,000,
(C)in the case of a
manufactured home described in paragraph (5)(A)(i) or (5)(B) of subsection (c),
$1,500, and
(D)in the case of a
manufactured home described in paragraph (5)(A)(ii) or (5)(C) of subsection
(c), $2,500.
Nothing in
this section shall permit the same dwelling unit or manufactured home to
qualify for more than one applicable
amount..
(b)Credit available
for rental units, owner-Builders, and qualified low-Income buildings; credit
amount for qualified low-Income buildings
(1)Paragraph (1) of section 45L(a) is amended to read as
follows:
(1)For purposes of section 38—
(A)in the case of an
eligible contractor, the new energy efficient home credit for the taxable year
is the applicable amount for each qualified new energy efficient home which
is—
(i)constructed by the
eligible contractor, and
(ii)(I)acquired by a person
from such eligible contractor and used by any person as a residence during the
taxable year, or
(II)used by such eligible contractor as a
residence during the taxable year, and
(B)in the case of a
taxpayer, the new energy efficient home credit for the taxable year is the
applicable amount for each qualified new energy efficient home which is in a
qualified low-income building (as defined in section 42(c)(2))—
(i)placed in service
by the taxpayer during the taxable year, and
(ii)for which such
taxpayer is allowed a credit under section 42 or a subaward under section
1602(c) of the American Recovery and Reinvestment Tax Act of
2009.
.
(2)Paragraph (2) of section 45L(a), as amended by this
section, is amended by adding at the end the following new flush
sentence:
In the
case of a dwelling unit in a qualified low-income building (as so defined), the
applicable dollar amount for such a dwelling unit described in 1 of the
preceding subparagraphs shall be equal to 150 percent of the dollar amount
otherwise specified in such preceding subparagraph, except that if the credit
under section 42 with respect to such unit is determined by applying section
42(d)(5)(B), then the applicable dollar amount shall be 115 percent of such
dollar amount so
specified..
(c)Certification
method for high rise multifamily and mixed use buildingsSection
45L(d)(1) is amended by inserting , and in the case of high rise
multifamily and mixed use buildings, after examining the methods required for
such buildings under section 179D
after the Secretary of
Energy
.
(d)Credit allowed
against alternative minimum taxSubparagraph (B) of section
38(c)(4) is amended—
(1)by redesignating
clauses (vi), (vii), and (viii) as clauses (vii), (viii), and (ix),
respectively, and
(2)by inserting after
clause (v) the following new clause:
(vi)the credit
determined under section
45L,
.
(e)Subsection (g) of section 45L is amended by
striking December 31, 2009
and inserting December 31,
2015
.
(f)
(1)The amendments made by this section shall apply to homes
constructed and acquired or placed in service after December 31, 2008.
(2)The
amendments made by subsection (d) shall apply to credits determined under
section 45L of the Internal Revenue Code of 1986 in taxable years beginning
after December 31, 2008, and to carrybacks of such credits.
3.Modification of
deduction for energy efficient commercial buildings
(a)Increase in
maximum amount of deduction
(1)Subparagraph (A) of section 179D(b)(1) is amended by
striking $1.80
and inserting $3.00
.
(2)Paragraph (1) of section 179D(d) is amended to read as
follows:
(1)
(A)Except as provided in subsection (f), if—
(i)the requirement of
subsection (c)(1)(D) is not met, but
(ii)there is a
certification in accordance with paragraph (6) that—
(I)any system
referred to in subsection (c)(1)(C) satisfies the energy-savings targets
established by the Secretary under subparagraph (B) with respect to such
system, or
(II)the systems
referred to in subsection (c)(1)(C)(ii) and subsection (c)(1)(C)(iii) together
satisfy the energy-savings targets established by the Secretary under
subparagraph (B) with respect to such systems,
then
the requirement of subsection (c)(1)(D) shall be treated as met with respect to
such system or systems, and the deduction under subsection (a) shall be allowed
with respect to energy efficient commercial building property installed as part
of such system and as part of a plan to meet such targets, except that
subsection (b) shall be applied to such property described in clause (ii)(I) by
substituting $1.00
for $3.00
and to such property
described in clause (ii)(II) by substituting $2.20
for
$3.00
.(B)
(i)The Secretary, after consultation with the Secretary of
Energy, shall establish a target for each system described in subsection
(c)(1)(C) which, if such targets were met for all such systems, the building
would meet the requirements of subsection (c)(1)(D).
(ii)The Secretary, after consultation with the Secretary of
Energy, shall establish not later than 6 months after the date of the enactment
of the Expanding Building Efficiency
Incentives Act of 2009 a prescriptive partial compliance pathway
for combined envelope and mechanical system performance that details the
appropriate components, efficiency levels, or other relevant information for
which the required level of combined savings in both categories can be deemed
to have been
achieved.
.
(b)Section 179D is amended by redesignating subsections (g)
and (h) as subsections (h) and (i), respectively, and by inserting after
subsection (f) the following new subsection:
(g)Coordination
with new energy efficient home creditNo deduction shall be
allowed under this section with respect to any building or dwelling unit with
respect to which a credit under section 45L was
allowed.
.
(c)Subsection
(h) of section 179D is amended by striking December 31, 2013
and
inserting December 31, 2015
.
(d)The amendments made by this section shall apply to property
placed in service in taxable years beginning after the date of the enactment of
this Act.
4.Nonbusiness
energy property
(a)Increase in
limitation amountSubsection
(b) of section 25C is amended by striking $1,500
and inserting
$5,000
.
(b)Paragraph
(2) of section 25C(g) is amended by striking December 31, 2010
and inserting December 31, 2015
.
(c)Onsite labor
costs allowedParagraph (1)
of section 25C(c) is amended by adding at the end the following flush sentence:
Such term includes amounts paid or incurred for labor costs properly
allocable to the onsite preparation, assembly, or original installation of such
improvements.
.
(d)The amendments made by
this section shall apply to property placed in service in taxable years
beginning after the date of the enactment of this Act.
5.Energy ratings of
non-business property
(a)Subpart A of part IV of subchapter A of chapter 1 is
amended by inserting after section 25D the following new section:
25E.Energy ratings
of non-business property
(a)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 amount paid or incurred by the taxpayer for a qualified home
energy rating conducted during such taxable year.
(b)The
amount allowed as a credit under subsection (a) with respect to any taxpayer
for any taxable year shall not exceed $200.
(c)Qualified home
energy ratingFor purposes of this section, the term
qualified home energy rating means a home energy rating conducted
with respect to any residence of the taxpayer by a home performance auditor
certified by a provider accredited by the Building Performance Institute (BPI),
the Residential Energy Services Network (RESNET), or equivalent rating system
as determined by the Secretary of Energy.
(d)This
section shall not apply with respect to any rating conducted after December 31,
2011.
.
(b)The table of sections for subpart A of part IV of
subchapter A chapter 1 is amended by inserting after the item relating to
section 25D the following new item:
Sec. 25E. Energy ratings of non-business
property.
.
(c)The amendments made by this section shall apply to amounts
paid or incurred in taxable years beginning after the date of the enactment of
this Act.
6.Credit for home
performance auditor certifications
(a)Subpart D of part IV
of subchapter A of chapter 1 is amended by adding at the end the following new
section:
45R.Home
performance auditor certification credit
(a)For purposes of section 38, the home performance auditor
certification credit determined under this section for any taxable year is an
amount equal to the qualified training and certification costs paid or incurred
by the taxpayer which may be taken into account for such taxable year.
(b)Qualified
training and certification costs
(1)The term qualified training and certification
costs means costs paid or incurred for training which is required for
the taxpayer or employees of the taxpayer to be certified as home performance
auditors for purposes of providing qualified home energy ratings under section
25E(c).
(2)The
qualified training and certification costs taken into account under subsection
(a)(1) for the taxable year with respect to any individual shall not exceed
$500 reduced by the amount of the credit allowed under subsection (a)(1) to the
taxpayer (or any predecessor) with respect to such individual for all prior
taxable years.
(3)Year costs taken
into accountQualified training and certifications costs with
respect to any individual shall not be taken into account under subsection
(a)(1) before the taxable year in which the individual with respect to whom
such costs are paid or incurred has performed 25 qualified home energy ratings
under section 25E(c).
(c)
(1)For purposes of this section, all persons treated as a
single employer under subsections (a) and (b) of section 52 shall be treated as
1 person.
(2)
(A)No deduction shall be allowed for that portion of the
expenses otherwise allowable as a deduction for the taxable year which is equal
to the amount taken into account under subsection (a) for such taxable
year.
(B)Amount
previously deductedNo credit shall be allowed under subsection
(a) with respect to any amount for which a deduction has been allowed in any
preceding taxable
year.
.
(b)Credit treated
as part of general business creditSection 38(b) is amended by
striking plus
at the end of paragraph (34), by striking the
period at the end of paragraph (35) and inserting plus
, and by
adding at the end the following new paragraph:
(36)the home
performance auditor certification credit determined under section
45R(a).
.
(c)The table of sections for subpart D of part IV of
subchapter A of chapter 1 is amended by inserting after the item relating to
section 45Q the following new item:
Sec. 45R. Home performance auditor certification
credit.
.
(d)The amendments made by this section shall apply to amounts
paid or incurred after the date of the enactment of this Act.