To amend the Internal Revenue Code of 1986 to modify the requirements for exterior windows, doors, and skylights to be eligible for nonbusiness energy property, and for other purposes.

SA 3397. Mr. ROCKEFELLER (for himself and Mr. Grassley) submitted an
amendment intended to be proposed to amendment SA 3336 proposed by Mr.
Baucus to the bill H.R. 4213, to amend the Internal Revenue Code of
1986 to extend certain expiring provisions, and for other purposes;
which was ordered to lie on the table; as follows:

At the end of subtitle A of title I, insert the following:

SEC. --. MODIFICATION OF STANDARDS FOR WINDOWS, DOORS, AND
SKYLIGHTS WITH RESPECT TO THE CREDIT FOR
NONBUSINESS ENERGY PROPERTY.

(a) In General.--Paragraph (4) of section 25C(c) of the
Internal Revenue Code of 1986 is amended by striking
``unless'' and all that follows and inserting ``unless--
``(A) in the case of any component placed in service after
the date which is 90 days after the date of the enactment of
the American Workers, State, and Business Relief Act of 2010,
such component meets the criteria for such components
established by the 2010 Energy Star Program Requirements for
Residential Windows, Doors, and Skylights, Version 5.0 (or
any subsequent version of such requirements which is in
effect after January 4, 2010),

[[Page S1108]]

``(B) in the case of any component placed in service after
the date of the enactment of the American Workers, State, and
Business Relief Act of 2010 and on or before the date which
is 90 days after such date, such component meets the criteria
described in subparagraph (A) or is equal to or below a U
factor of 0.30 and SHGC of 0.30, and
``(C) in the case of any component which is a garage door,
such component is equal to or below a U factor of 0.30 and
SHGC of 0.30.''.
(b) Effective Date.--The amendment made by this section
shall apply to property placed in service after the date of
the enactment of this Act.
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