To amend the Internal Revenue Code of 1986 to provide for a 5-year extension of the tax credit for residential energy efficient property.

In general— Subsection (g) of section 25D of the Internal Revenue Code of 1986 is amended by striking “December 31, 2016” and inserting “December 31, 2021”.

Effective date— The amendments made by this section shall apply to taxable years beginning after December 31, 2016.