[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[S. 3140 Introduced in Senate (IS)]

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117th CONGRESS
  1st Session
                                S. 3140

   To amend the Internal Revenue Code of 1986 to make the credit for 
    residential energy efficient property refundable, and for other 
                               purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            November 2, 2021

 Mr. Ossoff (for himself, Mr. Booker, Mr. Sanders, Ms. Duckworth, Mrs. 
Feinstein, Mr. Padilla, Mr. Schatz, Mr. Bennet, Ms. Warren, Ms. Smith, 
 Ms. Hirono, Mr. Merkley, Mr. Markey, Mr. Warnock, and Mr. Van Hollen) 
introduced the following bill; which was read twice and referred to the 
                          Committee on Finance

_______________________________________________________________________

                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to make the credit for 
    residential energy efficient property refundable, and for other 
                               purposes.

    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 ``Clean Energy for All Homes Act''.

SEC. 2. REFUNDABILITY OF CREDIT FOR RESIDENTIAL ENERGY EFFICIENT 
              PROPERTY.

    (a) Credit Made Refundable; Installer Requirements.--Section 25D of 
the Internal Revenue Code of 1986 is amended by redesignating 
subsection (h) as subsection (j) and by inserting after subsection (g) 
the following new subsections:
    ``(h) Credit Made Refundable for Taxable Years After 2022.--In the 
case of any taxable year beginning after December 31, 2022, the credit 
allowed under subsection (a) shall be treated as a credit allowed under 
subpart C (and not allowed under this subpart).
    ``(i) Requirement for Qualified Installer.--
            ``(1) In general.--No credit shall be allowed under 
        subsection (a) with respect to any expenditure for property 
        described in subsection (d) which is placed in service after 
        December 31, 2022, unless--
                    ``(A) such property is installed by a qualified 
                installer, and
                    ``(B) the taxpayer includes the qualified 
                installation identification number described in 
                paragraph (3) on the return of tax for the taxable 
                year.
            ``(2) Qualified installer.--
                    ``(A) In general.--For purposes of this subsection, 
                the term `qualified installer' means an installer who 
                enters into an agreement with the Secretary which 
                provides that such installer will, with respect to any 
                expenditure for property described in subsection (d) in 
                connection with a dwelling unit used as a residence by 
                the taxpayer--
                            ``(i) provide the taxpayer with a qualified 
                        installation identification number and a 
                        written receipt of the purchase and 
                        installation of such property in a manner 
                        prescribed by the Secretary, and
                            ``(ii) make periodic written reports to the 
                        Secretary (in such manner as the Secretary may 
                        provide) of qualified installation 
                        identification numbers assigned by the 
                        installer corresponding to such expenditures, 
                        including such information as the Secretary may 
                        require with respect to such expenditures.
                    ``(B) Installer deemed to meet requirement.--For 
                purposes of subparagraph (A), to the extent provided by 
                the Secretary, an installer may be deemed to meet the 
                requirement under clause (ii) of such subparagraph on 
                the basis of information available to the Secretary 
                which the Secretary determines is reasonably reliable 
                for purposes of determining the amount of expenditures 
                described in subsection (a) made by a taxpayer in 
                connection with a dwelling unit used as a residence by 
                such taxpayer.
            ``(3) Qualified installation identification number.--For 
        purposes of this subsection, the term `qualified installation 
        identification number' means a unique identification number 
        with respect to expenditures described in subsection (a) in 
        connection with a dwelling unit used as a residence by the 
        taxpayer.
            ``(4) Registration.--The Secretary may require such 
        information or registration of a qualified installer as the 
        Secretary deems necessary or appropriate for purposes of 
        preventing duplication, fraud, or improper claims with respect 
        to expenditures described in subsection (a). Under regulations 
        or other guidance prescribed by the Secretary, the registration 
        of any person under this section may be denied, revoked, or 
        suspended if the Secretary determines that such denial, 
        revocation, or suspension is necessary to prevent duplication, 
        fraud, or improper claims with respect to expenditures 
        described in subsection (a).''.
    (b) Conforming Amendment.--Section 6213(g)(2) of the Internal 
Revenue Code of 1986 is amended--
            (1) in subparagraph (P), by striking ``and'' at the end;
            (2) in subparagraph (Q), by striking the period at the end 
        and inserting ``, and''; and
            (3) by adding at the end the following:
                    ``(R) an omission of a correct qualified 
                installation identification number required under 
                subsection (i)(1)(B) of section 25D (relating to credit 
                for residential energy efficient property) to be 
                included on a return.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to expenditures made after December 31, 2022.
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