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Code · BILL · 116th Congress · H.R. 2 (Received in Senate) — To authorize funds for Federal-aid highways, highway safety programs, and transit programs, and for other purposes. · Sec. 90422

Sec. 90422. Residential energy efficient property

342 words·~2 min read·/bill/116/hr/2/rds/section-90422·

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Section 25D(h) is amended by striking December 31, 2021 and inserting December 31, 2027 . Section 25D(g) is amended— in paragraph (1), by striking January 1, 2020 and inserting January 1, 2026 , in paragraph (2)— by striking December 31, 2019 and inserting December 31, 2025 , and by striking January 1, 2021 and inserting January 1, 2027 , and in paragraph (3)— by striking December 31, 2020 and inserting December 31, 2026 , and by striking January 1, 2022 and inserting January 1, 2028 . Section 25D(a) is amended by striking and at the end of paragraph
(4)and by inserting after paragraph
(5)the following new paragraphs: the qualified biomass fuel property expenditures, and the qualified battery storage technology expenditures, . Section 25D(d) is amended by adding at the end the following new paragraphs: The term qualified biomass fuel property expenditure means an expenditure for property— which uses the burning of biomass fuel to heat a dwelling unit located in the United States and used as a residence by the taxpayer, or to heat water for use in such a dwelling unit, and which has a thermal efficiency rating of at least 75 percent (measured by the higher heating value of the fuel). For purposes of this section, the term biomass fuel means any plant-derived fuel available on a renewable or recurring basis. The term qualified battery storage technology expenditure means an expenditure for battery storage technology which— is installed in connection with a dwelling unit located in the United States and used as a residence by the taxpayer, and has a capacity of not less than 3 kilowatt hours. . Section 25C(d)(3) is amended by adding and at the end of subparagraph (C), by striking , and at the end of subparagraph
(D)and inserting a period, and by striking subparagraph (E). Section 25C(d), as amended by the preceding provisions of this Act, is amended by striking paragraph (5). The amendments made by this section shall apply to expenditures made after the date of the enactment of this Act.
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