Section 1 Short title This Act may be cited as the “Incentivize Residential Energy Efficiency Act of 2021”. ⋯
Sec. 2 Nonbusiness energy property credit made permanent (a) In general— Section 25C of the Internal Revenue Code of 1986 is amended by striking subsection (g). ⋯ (b) Effective date— The amendment made by this section shall apply to property placed in service after December 31, 2021. ⋯