Section 1 Room air conditioners as qualified energy property for purposes of the energy efficient home improvement credit
In general— Section 25C(d)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new clause:
“(E) Any room air conditioner that meets the Energy Star Most Efficient criteria.”
Effective date— The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act.