119 STAT. 1030
PUBLIC LAW 109–58—AUG. 8, 2005 (1) Subsection (a) of section 1016, as amended by this Act, is amended by striking ‘‘and’’ at the end of paragraph (32), by striking the period at the end of paragraph (33) and inserting ‘‘, and’’, and by adding at the end the following new paragraph: ‘‘(34) to the extent provided in section 25C(e), in the case of amounts with respect to which a credit has been allowed under section 25C.’’. (2) The table of sections for subpart A of part IV of subchapter A of chapter 1 is amended by inserting after the item relating to section 25B the following new item: ‘‘Sec. 25C. Nonbusiness energy property.’’.
26 USC 25C note.
(c) EFFECTIVE DATES.—The amendments made by this section shall apply to property placed in service after December 31, 2005. SEC. 1334. CREDIT FOR ENERGY EFFICIENT APPLIANCES.
(a) IN GENERAL.—Subpart D of part IV of subchapter A of chapter 1 (relating to business-related credits), as amended by this Act, is amended by adding at the end the following new section: ‘‘SEC. 45M. ENERGY EFFICIENT APPLIANCE CREDIT.
‘‘(a) GENERAL RULE.— ‘‘(1) IN GENERAL.—For purposes of section 38, the energy efficient appliance credit determined under this section for any taxable year is an amount equal to the sum of the credit amounts determined under paragraph (2) for each type of qualified energy efficient appliance produced by the taxpayer during the calendar year ending with or within the taxable year. ‘‘(2) CREDIT AMOUNTS.—The credit amount determined for any type of qualified energy efficient appliance is— ‘‘(A) the applicable amount determined under subsection (b) with respect to such type, multiplied by ‘‘(B) the eligible production for such type. ‘‘(b) APPLICABLE AMOUNT.— ‘‘(1) IN GENERAL.—For purposes of subsection (a)— ‘‘(A) DISHWASHERS.—The applicable amount is the energy savings amount in the case of a dishwasher which— ‘‘(i) is manufactured in calendar year 2006 or 2007, and ‘‘(ii) meets the requirements of the Energy Star program which are in effect for dishwashers in 2007. ‘‘(B) CLOTHES WASHERS.—The applicable amount is $100 in the case of a clothes washer which— ‘‘(i) is manufactured in calendar year 2006 or 2007, and ‘‘(ii) meets the requirements of the Energy Star program which are in effect for clothes washers in 2007. ‘‘(C) REFRIGERATORS.— ‘‘(i) 15 PERCENT SAVINGS.—The applicable amount is $75 in the case of a refrigerator which— ‘‘(I) is manufactured in calendar year 2006, and ‘‘(II) consumes at least 15 percent but not more than 20 percent less kilowatt hours per year than the 2001 energy conservation standards.
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