PUBLIC LAW 95-618—NOV. 9, 1978
92 STAT. 3177
"(4) OTHER ENERGY-CONSERVING COMPONENT.—The term 'other energy-conserving component' means any item (other than insulation)— "(A) which is— "(i) a furnace replacement burner designed to achieve a reduction in the amount of fuel consumed as a result of increased combustion efficiency, " (ii) a device for modifying flue openings designed to increase the efficiency of operation of the heating system, "(iii) an electrical or mechanical furnace ignition system, which replaces a gas pilot light, "(iv) a storm or thermal window or door for the exterior of the dwelling, "(v) an automatic energy-saving setback thermostat, " (vi) caulking or weatherstripping of an exterior door or window, "(vii) a meter which displays the cost of energy usage, or "(viii) an item of the kind which the Secretary specifies by regulations as increasing the energy efficiency of the dwelling, "(B) the original use of which begins with the taxpayer, "(C) which can reasonably be expected to remain in operation for at least 3 years, and "(D) which meets the performance and quality standards (if any) which— "(i) have been prescribed by the Secretary by regulations, and " (ii) are in effect at the time of the acquisition of the item. "(5) KENEWABLE ENERGY SOURCE PROPERTY.—The term 'renewable energy source property' means property— "(A) which, when installed in connection with a dwelling, > transmits or uses— "(i) solar energy, energy derived from the geothermal deposits (as defined in section 613(e)(3)), or any other Post, p. 3203. form of renewable energy which the Secretary specifies by regulations, for the purpose of heating or cooling such dwelling or providing hot water for use within such dwelling, or " (ii) wind energy for nonbusiness residential purposes, fB) "n the original use of which begins with the taxpayer, ^C) "0 which can reasonably be expected to remain in operation for at least 5 years, and "(D) which meets the performance and quality standards (if any) which— "(i) have been prescribed by the Secretary by regulations, and "(ii) are in effect at the time of the acquisition of the property. "(6) REGULATIONS.— "(A) CRITERIA; CERTIFICATION PROCEDURES.—The
Secre-
tary shall by regulations— "(i) establish the criteria which are to be used in (I) prescribing performance and quality standards under paragraphs (3), (4), and (5), or ( t l) specifying any item under paragraph (4)(A) (viii) or any form of renewable energy under paragraph (5)(A)(i), and
39-194 O—80—pt. 3
35: QL3
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