12 2 STA T .3847PUBLIC LA W 11 0– 343 —O CT. 3 , 2008 (c)TYPESOFEN E RG Y EFF IC IEN TA PP L I A NCES .—Subse c tion ( d ) o f section 45M is am ended to r ead as fo l lo w s
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‘(d) TYPES OF ENERGY EFFICIENT APPLIANCE.— F or p urposes oft h is section , the t y pes of ener g y efficient appliances are— ‘‘( 1 ) dishwashers described in subsection (b)(1), ‘‘( 2 ) clothes washers described in subsection (b)(2), and ‘‘( 3 ) refrigerators described in subsection (b)(3). ’ ’. (d) AGGREGATE C RE D ITA M O U NT ALLO W ED.— (1) I NCREASE IN LIMIT.— P aragraph (1) of section 45M(e) is amended to read as follows: ‘‘(1) AGGREGATE CREDIT AMOUNT ALLOWED.—The aggregate amount of credit allowed under subsection (a) with respect toata x payer for any taxable year shall not exceed $7 5, 0 00,000 reduced by the amount of the credit allowed under subsection (a) to the taxpayer (or any predecessor) for all prior taxable years beginning after D ecember 31, 2007.’’. (2) E X CEPTION FOR CERTAIN REFRIGERATOR AND CLOT H ES WASHERS.—Paragraph (2) of section 45M(e) is amended to read as follows: ‘‘(2) AMOUNT ALLOWED FOR CERTAIN REFRIGERATORS AND CLOTHES WASHERS.— R efrigerators described in subsection (b)(3)(D) and clothes washers described in subsection (b)(2)(D) shall not be ta k en into account under paragraph (1).’’. (e) Q UALIFIED ENERGY EFFICIENT APPLIANCES.— (1) IN GENERAL.—Paragraph (1) of section 45M(f) is amended to read as follows: ‘‘(1) QUALIFIED ENERGY EFFICIENT APPLIANCE.—The term ‘ q ualified energy efficient appliance’ means— ‘‘(A) any dishwasher described in subsection (b)(1), ‘‘( B ) any clothes washer described in subsection (b)(2), and ‘‘(C) any refrigerator described in subsection (b)(3).’’. (2) CLOTHES WASHER.—Section 45M(f)(3) is amended by inserting ‘‘commercial’’ before ‘‘residential’’ the second place it appears. (3) TOP - LOADING CLOTHES WASHER.—Subsection (f) of sec- tion 45M is amended by redesignating paragraphs (4), (5), ( 6 ), and (7) as paragraphs (5), (6), (7), and ( 8 ), respecti v ely, and by inserting after paragraph (3) the following new para- graph: ‘‘(4) TOP-LOADING CLOTHES WASHER.—The term ‘top-loading clothes washer’ means a clothes washer which has the clothes container compartment access located on the top of the machine and which operates on a vertical axis.’’. (4) REPLACEMENT OF ENERGY FACTOR.—Section 45M(f)(6), as redesignated by paragraph (3), is amended to read as follows: ‘‘(6) MODIFIED ENERGY FACTOR.—The term ‘modified energy factor’ means the modified energy factor established by the Department of Energy for compliance with the Federal energy conservation standard.’’. (5) G ALLONS PER CYCLE
WATER CONSUMPTION FACTOR.— Section 45M(f), as amended by paragraph (3), is amended by adding at the end the following: ‘‘( 9 ) GALLONS PER CYCLE.—The term ‘gallons per cycle’ means, with respect to a dishwasher, the amount of water, expressed in gallons, required to complete a normal cycle of a dishwasher. 26USC45M.
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