Par. 2. Sections 1.25C-0 through 1.25C-4 are added to read as follows:
This section lists the major captions contained in §§ 1.25C-1 through 1.25C-4.
§ 1.25C-1 Credit for Energy Efficient Home Improvements.
(a) In general.
(b) Definitions.
(1) Building envelope component.
(2) Code.
(3) Consortium for Energy Efficiency (CEE).
(4) Dwelling unit.
(5) Enabled property.
(6) Enabling property.
(7) Energy efficient building envelope component.
(8) Energy Star.
(9) Guidance.
(10) Home energy audit.
(11) International Energy Conservation Code standard.
(12) IRS.
(13) Originally placed in service; Original use.
(14) Paid or incurred.
(15) Placed in service.
(16) Qualified energy efficiency improvements.
(17) Qualified energy property.
(18) Qualified manufacturer.
(19) Qualified product identification number (PIN).
(20) Residential energy property expenditures.
(21) Secretary.
(22) Section 25C credit.
(23) Section 25C property.
(24) Section 25C regulations.
(25) Specified property.
(c) Applicability date.
§ 1.25C-2 General Rules.
(a) General rule.
(b) Limitations.
(1) General limitation.
(2) Limitation for qualified energy property.
(3) Limitation for exterior windows and skylights.
(4) Limitation for exterior doors.
(5) Limitation for home energy audits.
(c) Examples.
(d) When expenditures are treated as made.
(e) Expenditures in connection with reconstruction or addition; Substantiation.
(1) In general.
(2) New construction.
(3) Substantiation.
(f) Rules for joint occupancy, tenant-stockholders in cooperative housing, and members of a condominium management association.
(1) Joint occupancy.
(2) Tenant-stockholders in cooperative housing corporations.
(3) Condominium management association.
(g) Allocation for nonbusiness purposes in certain cases.
(h) Applicability date.
§ 1.25C-3 Special Rules.
(a) In general.
(b) Enabling property; Taxable year of installation.
(1) In general.
(2) Safe harbor.
(3) Example.
(c) Applicability date.
§ 1.25C-4 Qualified Product Identification Number Requirements for Specified Property Placed in Service After December 31, 2024.
(a) In general.
(b) Qualified manufacturer registration and agreement.
(1) General rule.
(2) Manufacturers that can register to become qualified manufacturers.
(3) Validation and administrative review of agreements.
(4) Revocation and suspension.
(5) Voluntary discontinuance.
(c) PIN assignment requirement.
(d) PIN Labeling requirement; Time to provide PIN to taxpayers.
(1) In general.
(2) Time to furnish PINs to taxpayers.
(e) Periodic written report requirement.
(1) In general.
(2) Increased frequency of filing written reports.
(3) Updating and rescinding written reports.
(f) Applicability date.