Super-Efficient Appliance Incentives and Market Transformation Act of 2007 - Amends the Internal Revenue Code to modify the applicable amount of the tax credit for energy efficient appliances (i.e., dishwashers, clothes washers, refrigerators, and dehumidifiers which restrict water and energy consumption) produced after 2007.
[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2137 Introduced in House (IH)]
110th CONGRESS
1st Session
H. R. 2137
To amend the Internal Revenue Code of 1986 to modify the energy
efficient appliance credit for appliances produced after 2007.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
May 3, 2007
Mr. Levin (for himself, Mr. Blumenauer, and Ms. Schwartz) introduced
the following bill; which was referred to the Committee on Ways and
Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to modify the energy
efficient appliance credit for appliances produced after 2007.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Super-Efficient Appliance Incentives
and Market Transformation Act of 2007''.
SEC. 2. MODIFICATIONS OF ENERGY EFFICIENT APPLIANCE CREDIT FOR
APPLIANCES PRODUCED AFTER 2007.
(a) In General.--Subsection (b) of section 45M of the Internal
Revenue Code of 1986 (relating to applicable amount) is amended to read
as follows:
``(b) Applicable Amount.--For purposes of subsection (a)--
``(1) Dishwashers.--The applicable amount is--
``(A) $45 in the case of a dishwasher which is
manufactured in calendar year 2008 or 2009 and which
uses no more than 324 kilowatt hours per year and 5.8
gallons per cycle, and
``(B) $75 in the case of a dishwasher which is
manufactured in calendar year 2008, 2009, or 2010 and
which uses no more than 307 kilowatt hours per year and
5.0 gallons per cycle (5.5 gallons per cycle for
dishwashers designed for greater than 12 place
settings).
``(2) Clothes washers.--The applicable amount is--
``(A) $75 in the case of a residential top-loading
clothes washer manufactured in calendar year 2008 which
meets or exceeds a 1.72 modified energy factor and does
not exceed a 8.0 water consumption factor,
``(B) $125 in the case of a residential top-loading
clothes washer manufactured in calendar year 2008 or
2009 which meets or exceeds a 1.8 modified energy
factor and does not exceed a 7.5 water consumption
factor,
``(C) $150 in the case of a residential or
commercial clothes washer manufactured in calendar year
2008, 2009 or 2010 which meets or exceeds 2.0 modified
energy factor and does not exceed a 6.0 water
consumption factor, and
``(D) $250 in the case of a residential or
commercial clothes washer manufactured in calendar year
2008, 2009, or 2010 which meets or exceeds 2.2 modified
energy factor and does not exceed a 4.5 water
consumption factor.
``(3) Refrigerators.--The applicable amount is--
``(A) $50 in the case of a refrigerator which is
manufactured in calendar year 2008, and consumes at
least 20 percent but not more than 22.9 percent less
kilowatt hours per year than the 2001 energy
conservation standards,
``(B) $75 in the case of a refrigerator which is
manufactured in calendar year 2008 or 2009, and
consumes at least 23 percent but no more than 24.9
percent less kilowatt hours per year than the 2001
energy conservation standards,
``(C) $100 in the case of a refrigerator which is
manufactured in calendar year 2008, 2009 or 2010, and
consumes at least 25 percent but not more than 29.9
percent less kilowatt hours per year than the 2001
energy conservation standards, and
``(D) $200 in the case of a refrigerator
manufactured in calendar year 2008, 2009 or 2010 and
which consumes at least 30 percent less energy than the
2001 energy conservation standards.
``(4) Dehumidifiers.--The applicable amount is--
``(A) $15 in the case of a dehumidifier
manufactured in calendar year 2008 that has a capacity
less than or equal to 45 pints per day and is 7.5
percent more efficient than the applicable Department
of Energy energy conservation standard effective
October 2012, and
``(B) $25 in the case of a dehumidifier
manufactured in calendar year 2008 that has a capacity
greater than 45 pints per day and is 7.5 percent more
efficient than the applicable Department of Energy
energy conservation standard effective October 2012.''.
(b) Eligible Production.--
(1) Similar treatment for all appliances.--Subsection (c)
of section 45M of such Code (relating to eligible production)
is amended--
(A) by striking paragraph (2),
(B) by striking ``(1) In general'' and all that
follows through ``the eligible'' and inserting ``The
eligible'', and
(C) by moving the text of such subsection in line
with the subsection heading and redesignating
subparagraphs (A) and (B) as paragraphs (1) and (2),
respectively.
(2) Modification of base period.--Paragraph (2) of section
45M(c) of such Code, as amended by paragraph (1) of this
section, is amended by striking ``3-calendar year'' and
inserting ``2-calendar year''.
(c) Types of Energy Efficient Appliances.--Subsection (d) of
section 45M of such Code (defining types of energy efficient
appliances) is amended to read as follows:
``(d) Types of Energy Efficient Appliance.--For purposes of this
section, the types of energy efficient appliances are--
``(1) dishwashers described in subsection (b)(1),
``(2) clothes washers described in subsection (b)(2),
``(3) refrigerators described in subsection (b)(3), and
``(4) dehumidifiers described in subsection (b)(4).''.
(d) Aggregate Credit Amount Allowed.--
(1) Increase in limit.--Paragraph (1) of section 45M(e) of
such Code (relating to aggregate credit amount allowed) is
amended to read as follows:
``(1) Aggregate credit amount allowed.--The aggregate
amount of credit allowed under subsection (a) with respect to a
taxpayer for any taxable year shall not exceed $100,000,000
reduced by the amount of the credit allowed under subsection
(a) to the taxpayer (or any predecessor) for all prior taxable
years beginning after December 31, 2007.''.
(2) Exception for certain refrigerator and clothes
washers.--Paragraph (2) of section 45M(e) of such Code is
amended to read as follows:
``(2) Amount allowed for certain refrigerators and clothes
washers.--Refrigerators described in subsection (b)(3)(D) and
clothes washers described in subsection (b)(2)(D) shall not be
taken into account under paragraph (1).''.
(e) Qualified Energy Efficient Appliances.--
(1) In general.--Paragraph (1) of section 45M(f) of such
Code (defining qualified energy efficient appliance) is amended
to read as follows:
``(1) Qualified energy efficient appliance.--The term
`qualified energy efficient appliance' means--
``(A) any dishwasher described in subsection
(b)(1),
``(B) any clothes washer described in subsection
(b)(2),
``(C) any refrigerator described in subsection
(b)(3), and
``(D) any dehumidifier described in subsection
(b)(4).''.
(2) Clothes washer.--Section 45M(f)(3) of such Code
(defining clothes washer) is amended by inserting
``commercial'' before ``residential'' the second place it
appears.
(3) Top-loading clothes washer.--Subsection (f) of section
45M of such Code (relating to definitions) is amended by
redesignating paragraphs (4), (5), (6), and (7) as paragraphs
(5), (6), (7), and (8), respectively, and by inserting after
paragraph (3) the following new paragraph:
``(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) Dehumidifier.--Subsection (f) of section 45M of such
Code, as amended by paragraph (3), is amended by redesignating
paragraphs (6), (7), and (8) as paragraphs (7), (8) and (9),
respectively, and by inserting after paragraph (5) the
following new paragraph:
``(6) Dehumidifier.--The term `dehumidifier' means a self-
contained, electrically operated, and mechanically refrigerated
encased assembly consisting of--
``(A) a refrigerated surface that condenses
moisture from the atmosphere,
``(B) a refrigerating system, including an electric
motor,
``(C) an air-circulating fan, and
``(D) means for collecting or disposing of
condensate.''.
(5) Replacement of energy factor.--Section 45M(f)(7) of
such Code, as amended by paragraph (4), is amended to read as
follows:
``(7) 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.''.
(6) Gallons per cycle; water consumption factor.--Section
45M(f) of such Code (relating to definitions) is amended by
adding at the end the following:
``(10) 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.
``(11) Water consumption factor.--The term `water
consumption factor' means, with respect to a clothes washer,
the quotient of the total weighted per-cycle water consumption
divided by the cubic foot (or liter) capacity of the clothes
washer.''.
(f) Effective Date.--The amendments made by this section shall
apply to appliances produced after December 31, 2007.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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