123STA T . 323 PUBLIC LA W 111 –5—FE B.1 7, 2 0 0 9(1)ELECTRI C H E A T PUM P S.—Subpar a g rap h ( B ) ofsecti o n25C ( d )( 3 )isa m ended to read as fo l lo w s
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‘(B) an electric heat pump which achie v es the highest efficienc y tier established by the Consortium for Energy Efficiency , as in effect on J anuary 1, 2 0 0 9 . ’ ’. (2) CE N TRAL AIR C O N D ITIONERS.—Subparagraph (C) of sec - tion 25C(d)(3) is amended by stri k ing ‘‘200 6 ’’ and inserting ‘‘2009’’. (3) W ATER HEATERS.—Subparagraph ( D ) of section 25C(d)(3) is amended to read as follows: ‘‘(D) a natural gas, propane, or oil water heater which has either an energy factor of at least 0. 8 2 or a thermal efficiency of at least 90 percent.’’. ( 4 ) WOOD STO V ES.—Subparagraph (E) of section 25C(d)(3) is amended by inserting ‘‘, as measured using a lower heating value’’ after ‘‘ 7 5 percent’’. (c) M ODI F ICATIONS OF STANDARDS FOR O IL F URNACES AND H OT WATER BOILERS.— (1) I N G ENERAL.— P aragraph (4) of section 25C(d) is amended to read as follows: ‘‘(4) Q UALIFIED NATURAL GAS, PROPANE, AND OIL FURNACES AND HOT W ATER B OILERS.— ‘‘( A ) QUALIFIED NATURAL GAS FURNACE.— T he term ‘ q ualified natural gas furnace’ means any natural gas fur- nace which achieves an annual fuel utili z ation efficiency rate of not less than 95. ‘‘(B) QUALIFIED NATURAL GAS HOT WATER BOILER.— The term ‘qualified natural gas hot water boiler’ means any natural gas hot water boiler which achieves an annual fuel utilization efficiency rate of not less than 90. ‘‘(C) QUALIFIED PROPANE FURNACE.—The term ‘quali- fied propane furnace’ means any propane furnace which achieves an annual fuel utilization efficiency rate of not less than 95. ‘‘(D) QUALIFIED PROPANE HOT WATER BOILER.—The term ‘qualified propane hot water boiler’ means any pro- pane hot water boiler which achieves an annual fuel utiliza- tion efficiency rate of not less than 90. ‘‘(E) QUALIFIED OIL FURNACES.—The term ‘qualified oil furnace’ means any oil furnace which achieves an annual fuel utilization efficiency rate of not less than 90. ‘‘(F) QUALIFIED OIL HOT WATER BOILER.—The term ‘qualified oil hot water boiler’ means any oil hot water boiler which achieves an annual fuel utilization efficiency rate of not less than 90.’’. (2) CONFORMING AMENDMENT.—Clause (ii) of section 25C(d)(2)(A) is amended to read as follows: ‘‘(ii) any qualified natural gas furnace, qualified propane furnace, qualified oil furnace, qualified natural gas hot water boiler, qualified propane hot water boiler, or qualified oil hot water boiler, or’’. (d) MODIFICATIONS OF STANDARDS FOR QUALIFIED ENERG Y EFFI- CIENCY IMPROVEMENTS.— (1) QUALIFICATIONS FOR E X TERIOR WINDOWS, DOORS, AND S K YLIGHTS.—Subsection (c) of section 25C is amended by adding at the end the following new paragraph: 26USC 2 5 C .
