123STA T . 32 4PUBLIC LA W 111 –5—FE B.1 7, 2 0 0 9‘ ‘ (4)QUALIF I C A T I ONS FO REX TERIOR W IN D OWS , DOORS, AND S KY LI GH TS .—Suchterms h al l no t i nclu d ean y com p onent descri b ed in subpara g raph ( B )or( C )o f paragraph ( 2 ) unless such component is e q ual to or belo w a U factor of 0 . 3 0 and S HG C of 0.30. ’ ’. (2) A DDITIONAL Q UALIFICATION FOR INSULATION.—Subpara - graph (A) of section 2 5 C(c)(2) is amended by inserting ‘‘and meets the prescripti v e criteria for such material or system established by the 200 9I nternational E nergy Conservation Code, as such Code (including supplements) is in effect on the date of the enactment of the American R ecovery and Reinvestment T a x Act of 2009’’ after ‘‘such dwelling unit’’. (e) EXTENSION.—Section 25C(g)(2) is amended by stri k ing ‘‘ D ecember 3 1 , 2009’’ and inserting ‘‘December 31, 2010’’. (f) EFFECTI V E DATES.— (1) IN GENERAL.—Except as provided in paragraph (2), the amendments made by this section shall apply to taxable years beginning after December 31, 200 8 . (2) EFFICIENCY STANDARDS.—The amendments made by paragraphs (1), (2), and (3) of subsection (b) and subsections (c) and (d) shall apply to property placed in service after the date of the enactment of this Act. SEC.1 1 2 2. MODIF IC AT IO N OFC R EDIT FOR RESIDENTIA L ENER GY EFFI - CIENT P ROPERTY. (a) RE M OVAL OF CREDIT L IMITATION FOR P RO P ERTY PLACED IN SERVICE.— (1) IN GENERAL.—Paragraph (1) of section 25D(b) is amended to read as follows
‘‘(1) M AXIMUM CREDIT FOR FUEL CELLS.—In the case of any qualified fuel cell property expenditure, the credit allowed under subsection (a) (determined without regard to subsection (c)) for any taxable year shall not exceed $ 500 with respect to each half kilowatt of capacity of the qualified fuel cell prop- erty (as defined in section 48(c)(1)) to which such expenditure relates.’’. (2) CONFORMING AMENDMENT.—Paragraph (4) of section 25D(e) is amended— (A) by striking all that precedes subparagraph (B) and inserting the following: ‘‘(4) F UEL CELL EXPENDITURE LIMITATIONS IN CASE OF J OINT OCCUPANCY.—In the case of any dwelling unit with respect to which qualified fuel cell property expenditures are made and which is j ointly occupied and used during any calendar year as a residence by two or more individuals, the following rules shall apply: ‘‘(A) MAXIMUM EXPENDITURES FOR FUEL CELLS.—The maximum amount of such expenditures which may be taken into account under subsection (a) by all such individ- uals with respect to such dwelling unit during such cal- endar year shall be $1, 6 6 7 in the case of each half kilowatt of capacity of qualified fuel cell property (as defined in section 48(c)(1)) with respect to which such expenditures relate.’’, and (B) by striking subparagraph (C). (b) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after December 31, 2008. 26USC 2 5Dnote.R e gula t i on s . Ap pli c a b ilit y . Applicability. 26 USC 25C note. 26 USC 25C.
