building envelope component
Defined in 1 place of the United States Code.
The term “building envelope component” means—
(A) any insulation material or system, including air sealing material or system, which is specifically and primarily designed to reduce the heat loss or gain of a dwelling unit when installed in or on such dwelling unit,
(B) exterior windows (including skylights), and
(C) exterior doors.
Source
- 2022–present26 U.S.C. § 25CInternal Revenue Code · Nonbusiness energy property · for purposes of this section
The term “building envelope component” means—
(A) any insulation material or system which is specifically and primarily designed to reduce the heat loss or gain of a dwelling unit when installed in or on such dwelling unit and meets the prescriptive criteria for such material or system established by the 2009 International Energy Conservation Code, as such Code (including supplements) is in effect on the date of the enactment of the American Recovery and Reinvestment Tax Act of 2009,
(B) exterior windows (including skylights),
(C) exterior doors, and
(D) any metal roof or asphalt roof installed on a dwelling unit, but only if such roof has appropriate pigmented coatings or cooling granules which are specifically and primarily designed to reduce the heat gain of such dwelling unit.
Source
- 2009–201026 U.S.C. § 25CInternal Revenue Code · Nonbusiness energy property · for purposes of this section
The term “building envelope component” means—
(A) any insulation material or system which is specifically and primarily designed to reduce the heat loss or gain of a dwelling unit when installed in or on such dwelling unit,
(B) exterior windows (including skylights),
(C) exterior doors, and
(D) any metal roof installed on a dwelling unit, but only if such roof has appropriate pigmented coatings which are specifically and primarily designed to reduce the heat gain of such dwelling unit.
Source
- 2005–200826 U.S.C. § 25CInternal Revenue Code · Nonbusiness energy property · for purposes of this section
The term “building envelope component” means—
(A) any insulation material or system which is specifically and primarily designed to reduce the heat loss or gain of a dwelling unit when installed in or on such dwelling unit,
(B) exterior windows (including skylights),
(C) exterior doors, and
(D) any metal roof or asphalt roof installed on a dwelling unit, but only if such roof has appropriate pigmented coatings or cooling granules which are specifically and primarily designed to reduce the heat gain of such dwelling unit.
Source
- 2008–202226 U.S.C. § 25CInternal Revenue Code · Nonbusiness energy property · for purposes of this section