I 111th CONGRESS 2d Session H. R. 5744 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.

1.

Short title

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

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.