A bill to amend the Internal Revenue Code of 1954 to provide a tax credit to homebuilders for the construction of residences incorporating certain solar energy utilization characteristics.

Amends the Internal Revenue Code to allow home builders an income tax credit for the incorporation of passive solar energy systems in new residential units constructed after September 30, 1980, and before January 1, 1989. Requires the Secretary of the Treasury, after consultation with the Secretaries of Energy and Housing and Urban Development, to prescribe solar construction credit tables, providing for a credit at the rate of $60 for each 1,000,000 Btu's of annual energy savings per residential unit. Limits the amount of the credit to $2,000 per residential unit.

Terminates the authority for such credit for residential units completed after December 31, 1988.