[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5744 Introduced in House (IH)]

111th CONGRESS
  2d Session
                                H. R. 5744

  To amend the Internal Revenue Code of 1986 to extend the credit for 
                      energy efficient appliances.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 15, 2010

 Mr. Yarmuth 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 extend the credit for 
                      energy efficient appliances.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Revitalizing American Manufacturing 
Act of 2010''.

SEC. 2. EXTENSION AND MODIFICATION OF ENERGY EFFICIENT APPLIANCE 
              CREDIT.

    (a) Dishwashers.--Paragraph (1) of section 45M(b) of the Internal 
Revenue Code of 1986 is amended by striking ``and'' at the end of 
subparagraph (A), by striking the period at the end of subparagraph (B) 
and inserting a comma, and by adding at the end the following new 
subparagraphs:
                    ``(C) $25 in the case of a dishwasher which is 
                manufactured in calendar year 2011 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),
                    ``(D) $50 in the case of a dishwasher which is 
                manufactured in calendar year 2011, 2012, or 2013 and 
                which uses no more than 295 kilowatt hours per year and 
                4.25 gallons per cycle (4.75 gallons per cycle for 
                dishwashers designed for greater than 12 place 
                settings), and
                    ``(E) $75 in the case of a dishwasher which is 
                manufactured in calendar year 2011, 2012, or 2013 and 
                which uses no more than 280 kilowatt hours per year and 
                4 gallons per cycle (4.5 gallons per cycle for 
                dishwashers designed for greater than 12 place 
                settings).''.
    (b) Clothes Washers.--Paragraph (2) of section 45M(b) of such Code 
is amended by striking ``and'' at the end of subparagraph (C), by 
striking the period at the end of subparagraph (D) and inserting a 
comma, and by adding at the end the following new subparagraphs:
                    ``(E) $175 in the case of a top-loading clothes 
                washer manufactured in calendar year 2011 which meets 
                or exceeds a 2.2 modified energy factor and does not 
                exceed a 4.5 water consumption factor, and
                    ``(F) $225 in the case of a clothes washer 
                manufactured in calendar year 2011, 2012, or 2013--
                            ``(i) which is a top-loading clothes washer 
                        and which meets or exceeds a 2.4 modified 
                        energy factor and does not exceed a 4.2 water 
                        consumption factor, or
                            ``(ii) which is a front-loading clothes 
                        washer and which meets or exceeds a 2.8 
                        modified energy factor and does not exceed a 
                        3.5 water consumption factor.''.
    (c) Refrigerators.--Paragraph (3) of section 45M(b) of such Code is 
amended by striking ``and'' at the end of subparagraph (C), by striking 
the period at the end of subparagraph (D) and inserting a comma, and by 
adding at the end the following new subparagraphs:
                    ``(E) $150 in the case of a refrigerator 
                manufactured in calendar year 2011, 2012, or 2013 which 
                consumes at least 30 percent less energy than the 2001 
                energy conservation standards, and
                    ``(F) $200 in the case of a refrigerator 
                manufactured in calendar year 2011, 2012, or 2013 which 
                consumes at least 35 percent less energy than the 2001 
                energy conservation standards.''.
    (d) Rebasing of Limitations.--
            (1) In general.--Paragraph (1) of section 45M(e) of such 
        Code is amended by striking ``December 31, 2007'' and inserting 
        ``December 31, 2010''.
            (2) Exception for certain refrigerators and clothes 
        washers.--Paragraph (2) of section 45M(e) of such Code is 
        amended--
                    (A) by striking ``subsection (b)(3)(D)'' and 
                inserting ``subsection (b)(3)(F)'', and
                    (B) by striking ``subsection (b)(2)(D)'' and 
                inserting ``subsection (b)(2)(F)''.
            (3) Gross receipts limitation.--Paragraph (3) of section 
        45M(e) of such Code is amended by striking ``2 percent'' and 
        inserting ``4 percent''.
    (e) Effective Date.--
            (1) In general.--Except as provided in paragraph (2), the 
        amendments made by this section shall apply to appliances 
        produced after December 31, 2010.
            (2) Limitations.--The amendments made by subsection (d) 
        shall apply to taxable years beginning after December 31, 2010.
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