119 STAT. 1028
PUBLIC LAW 109–58—AUG. 8, 2005 ‘‘(1) IN GENERAL.—The term ‘residential energy property expenditures’ means expenditures made by the taxpayer for qualified energy property which is— ‘‘(A) installed on or in connection with a dwelling unit located in the United States and owned and used by the taxpayer as the taxpayer’s principal residence (within the meaning of section 121), and ‘‘(B) originally placed in service by the taxpayer. Such term includes expenditures for labor costs properly allocable to the onsite preparation, assembly, or original installation of the property. ‘‘(2) QUALIFIED ENERGY PROPERTY.— ‘‘(A) IN GENERAL.—The term ‘qualified energy property’ means— ‘‘(i) energy-efficient building property, ‘‘(ii) a qualified natural gas, propane, or oil furnace or hot water boiler, or ‘‘(iii) an advanced main air circulating fan. ‘‘(B) PERFORMANCE AND QUALITY STANDARDS.—Property described under subparagraph (A) shall meet the performance and quality standards, and the certification requirements (if any), which— ‘‘(i) have been prescribed by the Secretary by regulations (after consultation with the Secretary of Energy or the Administrator of the Environmental Protection Agency, as appropriate), and ‘‘(ii) are in effect at the time of the acquisition of the property, or at the time of the completion of the construction, reconstruction, or erection of the property, as the case may be. ‘‘(C) REQUIREMENTS FOR STANDARDS.—The standards and requirements prescribed by the Secretary under subparagraph (B)— ‘‘(i) in the case of the energy efficiency ratio (EER) for central air conditioners and electric heat pumps— ‘‘(I) shall require measurements to be based on published data which is tested by manufacturers at 95 degrees Fahrenheit, and ‘‘(II) may be based on the certified data of the Air Conditioning and Refrigeration Institute that are prepared in partnership with the Consortium for Energy Efficiency, and ‘‘(ii) in the case of geothermal heat pumps— ‘‘(I) shall be based on testing under the conditions of ARI/ISO Standard 13256–1 for Water Source Heat Pumps or ARI 870 for Direct Expansion GeoExchange Heat Pumps (DX), as appropriate, and ‘‘(II) shall include evidence that water heating services have been provided through a desuperheater or integrated water heating system connected to the storage water heater tank. ‘‘(3) ENERGY-EFFICIENT BUILDING PROPERTY.—The term ‘energy-efficient building property’ means— ‘‘(A) an electric heat pump water heater which yields an energy factor of at least 2.0 in the standard Department of Energy test procedure,
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