Sec. 181. EXTENSION AND MODIFICATION OF CREDIT FOR NONBUSINESS ENERGY PROPERTY

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## SEC. 181 EXTENSION AND MODIFICATION OF CREDIT FOR NONBUSINESS ENERGY PROPERTY ###

(a)Extension **[**[26 U.S.C. 25C](/us/usc/t26/s25C)**]** Section 25C(g)(2) is amended by striking “December 31, 2014” and inserting “December 31, 2016”. ###

(b)Updated Energy Star Requirements ####

(1)In general Section 25C(c)(1) is amended by striking “which meets” and all that follows through “requirements)”. ####

(2)Energy efficient building envelope component Section 25C(c) is amended by redesignating paragraphs

(2)and

(3)as paragraphs

(3)and (4), respectively, and by inserting after paragraph

(1)the following new paragraph: > > #### “(2) Energy efficient building envelope component > > The term ‘energy efficient building envelope component’ means a building envelope component which meets— > > > ##### “(A) > > applicable Energy Star program requirements, in the case of a roof or roof products, > > > ##### “(B) > > version 6.0 Energy Star program requirements, in the case of an exterior window, a skylight, or an exterior door, and > > > ##### “(C) > > the prescriptive criteria for such component established by the 2009 International Energy Conservation Code, as such Code (including supplements) is in effect on the date of the enactment of the American Recovery and Reinvestment Tax Act of 2009, in the case of any other component.” > . ###

(c)Effective Dates **[**[26 U.S.C. 25C note](/us/usc/t26/s25C)**]** ####

(1)Extension The amendment made by subsection

(a)shall apply to property placed in service after December 31, 2014. ####

(2)Modification The amendments made by subsection

(b)shall apply to property placed in service after December 31, 2015.

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26 USC 25C

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Sec. 181

EXTENSION AND MODIFICATION OF CREDIT FOR NONBUSINESS ENERGY PROPERTY

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